2015 (3) TMI 42

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inst the impugned order confirming penalty under Section 76, 77 and 78 of the Finance Act, 1994. 2. The brief facts of the case are that the appellant are provider of taxable services. An audit was conducted in the factory of the appellant in February 2008 and it was found that the amount deducted on account of income tax as TDS was not included in the taxable value. Therefore, there was a short ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iterates the impugned order. 5. Heard both sides. Considered the submissions. 6. In this case, after going through the facts of the case, the only error committed by the appellant is that they have not included the amount of TDS deducted at the time of calculating the taxable service. That may be due to the ignorance of law. Therefore, appellant are entitled to benefit of Section 80 of the Finan....