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2010 (8) TMI 572 - AT - Service TaxPenalty - Assessee had paid the tax due before the issue of show cause notice and also paid interest after the original authority had confirmed the demand - The lower authorities did not record a finding that the failure to pay the impugned amount of service tax had arisen due to fraud, suppression of facts, willful mis-statement etc. on the part of the assessee - Therefore, the original authority had rightly held that the assessee was not liable to penalty under Sections 76 and 77 of the Act - The appellants on the strength of the judgment of the Hon’ble High Court of Karnataka in CCE, Bangalore-II v. Sunitha Shetty (2004 -TMI - 170 - HIGH COURT (KARNATAKA)), that once the original authority had waived penalty imposable on the assessee exercising discretion conferred on him under Section 80 of the Act, the Revisionary Authority could not validly impose such penalties or enhance the penalty already imposed - Hence, the penalties imposed in the impugned order are therefore liable to be set aside.
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