2016 (8) TMI 187

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....ri  S. Chandrasekaran, AC (AR) For the respondent ORDER The controversy involved in this appeal is whether appellant is entitled to get relief under Section 80 of the Finance Act, 1994, in respect of penalty imposed under section 78 of the said Act when under the confusion of law, the tax deducted at source (TDS) was not included in the gross value of the taxable services provided to co....

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....uppression of fact deliberately in absence of any intention to cause evasion.  There was neither malafide nor deliberate attempt to cause prejudice to Revenue.  Therefore, a lenient view may be taken to appreciate that there is reasonable cause to relieve the appellant from the penal consequences under section 78 of the Finance Act, 1994, applying section 80 thereof.    ....