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2014 (12) TMI 40 - HC - Service TaxImposition of penalty - Waiver of penalty u/s 80 -Held that:- As rightly pointed out on the side of the appellant/assessee, such opportunity has not been given by the Appellate Tribunal for coming to a conclusion as to whether the appellant/assessee is entitled to get such kind of benefit/exemption. Since sufficient opportunity has not been given for getting such kind of exemption, this Court is of the view to set aside the final order passed by the CESTAT and remit the matter to its file. - matter remanded back to tribunal.
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