2016 (8) TMI 187

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..... facts and circumstances of the case does not demonstrate any defiant attitude of the appellant towards law. No mens rea appears to be present to appreciate that Revenue was deliberately made to suffer. In these circumstances, there appears a preventable reason to exonerate the appellant from penal consequences of law under section 78 of the Finance Act, 1994, by invoking section 80 of the Act .....

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..... h of common man to understand the technicalities of law as the law makers and judiciary understand. Therefore, due to confusion whether the tax deducted at source by the service recipient deposited into the treasury under income tax law shall form part of gross value of service provided, appellant could not include that part to compute liability. However, when it came to know that this part of t .....

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..... arose a difference in view of the non-inclusion of TDS part in the gross value of the taxable services provided. 4. Heard both sides and perused the records. 5. Law at the infancy stage may certainly cause difficulties and hardship to the assessee as well as the tax gatherers since various interpretations and technicalities are involved. The facts and circumstances of the case does not .....

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