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2015 (9) TMI 257 - AT - Service TaxDemand of service tax - penalty under Section 76, 77 & 78 - Held that:- When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisional authority cannot be invoke its jurisdiction and impose penalty for the first time - issue is no longer res integra and is covered by the decision of Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs Motor World [2012 (6) TMI 69 - KARNATAKA HIGH COURT]. - penalties imposed by the Commissioner cannot be sustained. Accordingly, the impugned orders are set aside - Decided in favour of assessee.
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