2013 (12) TMI 732

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..... Shri K.K. Jaiswal, DR, for the Respondent. ORDER Learned Counsel fairly states that the appellant is not in dispute on the tax and interest liability. But it is aggrieved by the penalty imposed by the revisional order under Sections 76 and 78 which is harsh. The penalty imposed under Section 77 has been discharged. There was confusion in the country about arise of liability in respect o....

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....n debate. But thereafter the amending provisions of law was introduced and recipients have incurred Service Tax liability. The appellant says that it is registered soon after the amendment of law. There is no intention of evasion patent from orders but there was delay in payment of Service Tax. It appears that under bona fide mistake and due to confusion of law there was delay. We are unable to fi....