By the Court.—The petitioner claims to have provided between 2007-08 and 2011-12 the service of the construction of flats to Varanasi Development Authority under the Manyavar Kanshi Ram Saheri Garib Awas Yojna. On 19 September 2013, a notice to show-cause was issued to the petitioner by the Additional Commissioner, Central Excise, Customs and Service Tax, Allahabad, seeking to demand an amount of Rs. 34.02 lacs as service tax on the ground that the petitioner was providing a taxable service for which it was not registered. The amount was demanded and stated to be recoverable under the proviso to Section 73(1) of the Finance Act, 1994 together with interest and penalty. In the course of the adjudication proceedings, an order was passed on 31 March 2015 by the Additional Commissioner, Central Excise, Customs and Service Tax, Allahabad, confirming the demand of service tax in the amount of Rs. 34.02 lacs. This was accompanied by a penalty under Sections 70, 76, 77 and 78 of the Finance Act, 1994. Section 35F of the Central Excise Act, 1944 (the Act) has been made applicable by virtue of Section 83 of the Finance Act, 1994. Section 35F of the Act was amended by Finance (No. 2)