9911796707
TMI Blog2018 (9) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... ad undergone number of changes in the initial years and there was understandable confusion on various aspects. Hence, we are of the considered view that the penalties imposed are unwarranted - Penalties set aside without disturbing the tax demand and interest thereon - appeal allowed in part. - ST/120 – 121/2011 - FINAL ORDER No. 41911-41912/2018 - Dated:- 20-6-2018 - Shri Madhu Mohan Damodhar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freight as inclusive of service tax payable and accordingly calculated the tax and paid the same. Department took the view that the assessee failed to adopt correct method to calculate the taxable value for payment of service tax with an intention to evade payment of service tax and thus alleged that the assessee have contravened the provisions of Section 67 and 86 of the Finance Act, 1994 read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalties imposed in those two appeals. 3. On behalf of Revenue, Ld. AR, Shri R. Subramaniyam, AC, supported the impugned order. Ld. AR was fair enough to accept that the Tribunal decision relied on by the Ld. Counsel in their own case is in favour of the assessee. 4. We have heard both sides and have gone through the facts and the Tribunal decision in the appellant s own case relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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