2017 (12) TMI 1499

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..... he late filing the ST-3 returns - Held that: - the Tribunal in number of decisions, has held that when the law is not clear, the assessee cannot be held guilty of any suppression etc in the absence of any evidence to the contrary - There could be a doubt entertained by the assessee. When the assessee is reflecting all their business activities in their balance sheet, no malafide can be attributed .....

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..... d the services, was detected by the audit from the records maintained by the appellant, in the ordinary course of their business. 3. The appellant s contention is that inasmuch as, they were reflecting the entire facts in the records maintained by them, it cannot be said that there was any malafide on their part, thus justifying imposition of penalties. As soon as the short levy was pointed out .....

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..... ood the same correctly and should have paid the duty. 5. After hearing both the sides, I find that the Tribunal in number of decisions, has held that when the law is not clear, the assessee cannot be held guilty of any suppression etc in the absence of any evidence to the contrary. In the present case, the appellants have contended that though they were providing the commercial training or coac .....

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