TMI Blog2008 (7) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... ity has exercised his powers reasonably u/s 80 and has seen the bona fide action on the part of the assessee in belated deposit of service tax - appeal of assessee is allowed - ST/82/2007 - 784/2008 - Dated:- 9-7-2008 - Dr. S.L. Peeran, Member (J) Shri M.S. Srinivasa, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order (Oral)]. - This appeal arises from Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r notice, they took steps to deposit the service tax along with interest. In view of the circumstances explained, the Commissioner was justified in dropping the penalty under Section 76 and imposing lesser penalty under Section 78. It is submitted that the Revisional Authority was not justified in enhancing the penalty. 2. The learned Counsel submits that this very issue was examined by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by the High Court of Karnataka in the case of CCE STC, Bangalore v. First Flight Couriers Ltd. [2007 (8) S.T.R. 225 (Kar.)] which has set aside the Tribunal's order, setting aside the imposition of penalty. 4. I have carefully considered the submissions. The judgments of the High Court of Karnataka in First Flight Couriers Ltd., was rendered in a circumstance where there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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