Tax Evasion Allegations Dismissed Due to Legal Confusion; Only Normal Tax Demand Upheld, Penalties Waived u/s 80.

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....Cargo handling services - Suppression with intention to evade payment of tax cannot be alleged in this case in view of the confusion in law in this matter prevalent during the time and therefore demand for the normal period of one year only can be sustained in this case and penalties u/s 80 of Finance Act, 1994 are waived. ... - AT....