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2011 (8) TMI 736 - HC - Service TaxDemand - once the assessing authority gave reasons for exercising his discretion vested under Section 80 of the Act., the revisional authority could have found fault with the exercise of discretion but he could not have interfered on the ground that he has not given any reasons for invoking the said jurisdiction - Held that: assessing authority was justified in exercising discretion and taking lenient view in the matter and there was no case for interference by the revisional authority and the Tribunal was justified in setting aside the order passed by the revisional authority - Appeal is dismissed
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