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2015 (12) TMI 1008 - AT - Service TaxDemand of service tax - Commercial or Industrial Construction/Works Contract service - Held that:- It is settled law that while exercising the powers of revision under Section 84 of the act, the Commissioner cannot review or revise the discretionary powers exercised by the original adjudicating authority under Section 80 of the act. He relies upon the decision of the Hon'ble High Court of Karnataka in the case of CCE, Bangalore II Vs. Sunitha Shetty [2004 (9) TMI 1 - KARNATAKA HIGH COURT] and in the case of CST, Bangalore Vs. Handimann Services Ltd. [2011 (9) TMI 690 - KARNATAKA HIGH COURT ] and the decision of this Tribunal in the case of Sneha Minerals Vs. CCE, Belgaum [2010 (7) TMI 387 - CESTAT, BANGALORE ]. After going through the said decisions, I find that in the case of Sneha Minerals, this Tribunal had taken a clear view that a revisionary authority under Section 84 cannot substitute his discretion for that of the original authority. Since the decision of this Tribunal was made by a division bench, the judicial discipline requires that it should be followed. - Decided in favour of assessee.
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