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2013 (6) TMI 415 - AT - Service TaxPower of revisionary authority to levy penalty - revision u/s 84 - Held that:- question arising for consideration in this appeal is squarely covered against the appellant by a judgement of the Hon’ble High Court of Karnataka viz. Commissioner of Service Tax vs. Motor World [2012 (6) TMI 69 - KARNATAKA HIGH COURT] wherein one of the questions of law considered by the Hon’ble High Court was Whether the revisionary authority has jurisdiction to impose penalty for the first time when it has not been imposed by the adjudicating or assessing authority by invoking Section 80 - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - the same effect was given in the case of Sneha Minerals vs. Commissioner of Central Excise, Belgaum [2010 (7) TMI 387 - CESTAT, BANGALORE].
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