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TMI Blog2018 (9) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Revenue. Hence, there is reasonable cause for the failure to discharge their tax liability and in consequence, the provisions of Section 80 ibid. are very much invokable - penalties set aside - appeal allowed in part. - Appeal No. ST/40355/2014 - Final Order No. 42122/2018 - Dated:- 12-6-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P Dinesha, Member (Judicial) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Section 65 (32) of the Finance Act, 1994, which excludes public ; and be pleased to hold to exclude the taxable value of Daily Receipts and to re-quantify the Service Tax for the year 2011-12, (iii) Without prejudice, to hold that the principle of cum tax value is applicable and to revise the quantum of Service Tax, (iv) To set aside the levy of interest U/s. 75 of the Act, ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring, learned Advocate Shri M. Kannan submitted that the appeal, with regard to the demands is not being pursued and therefore he concedes based on instructions from the assessee, while he pleads that consequential penalty may alone be set aside. He has further submitted that there was confusion in the mind of the assessee since there was no amendment to Section 65(25A) w.e.f. 01.05.2011 when Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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