2017 (6) TMI 1288

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..... Final Order No. 54054-54055/2017
Service Tax
Mr. D.N. Panda And Mr.Ashok K. Arya, JJ. Ms. Surabhi Sinha, Advocate for the appellant. Shri. Sanjay Jain, DR for the respondent JUDGMENT D.N. .....

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..... the assessees were in confusion as to the levy. Accordingly, levy of penalty shall be unreasonable following provision of Section 80 of the Finance Act, 1994. 3. Appreciating the difficulties faced b .....

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