2015 (12) TMI 434

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..... uphold the confirmation of demands and set aside the penalties in terms of the declaration of law in the case of National Mining Co. Ltd. vs. CCE, Dibrugarh referred (2007 (10) TMI 227 - CESTAT, KOLKATA ). - Decided partly in favour of assessee. - Service Tax Appeal No. 772 and 774 of 2008 - Final Order No. 50054-50055/2014 - Dated:- 8-1-2014 - Ms. Archana Wadhwa, Member (Judicial) And Shri Rak .....

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..... submits in the very said decision, the Tribunal has observed that keeping in view the disputed nature of services and interpretation of the scope of the service, it is a fit case to waive the penalty under Section 80 of the Finance Act, 1994. He, accordingly, prays for setting aside the penalties upon both the appellants. 3. After hearing the learned Jt. CDR, we uphold the confirmation of deman .....

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