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2016 (8) TMI 15 - AT - Service TaxDelay in payment of service tax - Levy of penalty - held that:- we find that the original authority found the case fit for grant of benefit of Section 80 to the appellant and once the benefit has been given under Section 80, it was not open to the revisionary authority to revise such decision of the original authority. Since the service tax along with interest has been paid voluntarily by the appellant, we choose to set aside the penalties imposed by the revisionary authority under Section 76, 77 and 78 by denying the benefit of Section 80 of the Act which benefit has been given to the assessee on valid ground by the original authority. Decided in favor of assessee.
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