2012 (8) TMI 342

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..... 80 may be invoked since there was confusion in the industry and two authorities of the department itself has given two different conclusions - Held that:- While confirming the demand of duty as not contested, penalties imposed under Section 78 are set aside as there was confusion in the field, and non-payment of Service Tax was not on account of any mala fide - Decided in favor of assessee. - ST/ .....

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..... ' on 1.6.2007. 2. Learned Chartered Accountant submits that they are ready to pay the Service Tax [which in fact already stands paid by the appellant]. However, he submits that there was confusion in the industry and two authorities of the department itself has given two different conclusions. As such, there was reasonable cause on their behalf for not paying Service Tax in which case provisio .....

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