2015 (9) TMI 106

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....R Per: M.V. Ravindran This appeal is 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....

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.... a particular statutory provision between the Government 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 ....

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....heir taxability and with all attempts services, which 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....