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2013 (4) TMI 670 - CESTAT AHMEDABADWaiver of penalty - Invocation of section 80 – As per revenue appellant has not discharged service tax liability on the commission amount reimbursed by Vodafone to them. - adjudicating authority, after confirming the demand and appropriating the amounts paid by the appellant, dropped the proceeding of imposition of penalty by invoking the provisions of Section 80 - Held that - Hon’ble High Court of Karnataka in the case of Sunitha Shetty [2009 (9) TMI 1],and Tanaton Vision [2012 (12) TMI 233] clearly lay down the proposition that once the adjudicating authority has exercised his discretion for setting aside the penalty under Section 80 of the Finance Act, 1994, that attains finality. - Thus, the impugned order is set-aside. appeal is allowed.
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