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2015 (9) TMI 637 - HC - Service TaxImposition of penalty - Tribunal set aside penalty invoking section 80 - Held that:- Since the entire amount has already been recovered, there is no liability on the appellant. These reasons perhaps impelled the learned Tribunal to invoke provisions of Section 80 of the Act. Moreover, the learned Tribunal has followed its earlier decisions on the same point and those orders are not stated to have been challenged before any Court of law. - Tribunal exercised the power under Section 80 of the Act irrationally or capriciously - Decided against Revenue.
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