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2015 (9) TMI 106

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.... filed by Revenue against order-in-original 50/ST/Commr/2010 dated 29.10.2010. 2. None appeared on behalf of the respondent. On perusal of the records we find that the appeal could be disposed of in the absence of representation from the respondent, accordingly, we take up the appeal for disposal. 3. Heard learned D.R. 4. On perusal of the records we find that Revenue is aggrieved by the impugn....

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....rnment and the tax payer is bound to arise off and on. In the case of newer taxation laws like service tax, such disputes on interpretation of statute are bound to be relatively higher in the initial stages of implementation. In fact there could be situations where the tax payer may have failed to discharge a particular tax liability either out of ignorance of the liability to pay tax or otherwise....

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....ich are done with full knowledge of their taxability and with all attempts made to camouflage them or keep them away from the tax departments purview, with the sole intent of evading tax liability. In the case under adjudication, I find that there has been some misplaced confusion on the part off the tax payer /notice with regard to the rate off tax changed during the currency of financial year. ....