9911796707
TMI Blog2015 (9) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed by Revenue against order-in-original 50/ST/Commr/2010 dated 29.10.2010. 2. None appeared on behalf of the respondent. On perusal of the records we find that the appeal could be disposed of in the absence of representation from the respondent, accordingly, we take up the appeal for disposal. 3. Heard learned D.R. 4. On perusal of the records we find that Revenue is aggrieved by the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment and the tax payer is bound to arise off and on. In the case of newer taxation laws like service tax, such disputes on interpretation of statute are bound to be relatively higher in the initial stages of implementation. In fact there could be situations where the tax payer may have failed to discharge a particular tax liability either out of ignorance of the liability to pay tax or otherwis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are done with full knowledge of their taxability and with all attempts made to camouflage them or keep them away from the tax departments purview, with the sole intent of evading tax liability. In the case under adjudication, I find that there has been some misplaced confusion on the part off the tax payer /notice with regard to the rate off tax changed during the currency of financial year. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion that penalty, in these kind of matters wherein question of interpretation involved, does not arise and invoking the provisions of Section 80, which in our view, is very correct and needs to be appreciated and we do so. 5. Impugned order is upheld to that extent with regard to the penalty being not imposed by invoking Section 80 of the Finance Act. Appeal filed by Revenue is rejected. Cro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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