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2009 (1) TMI 173 - CESTAT MUMBAISCN was issued demanding service tax along with interest for the period 16.8.2002 to 31.11.05 and also proposed to impose penalty under Sections 76, 77 and 78 - SCN was adjudicated by holding that there was no intention to evade service tax and lapse occurred due to lack of knowledge of the provisions - A fresh SCN was issued in November 2007 stating that since they suppressed the fact of providing convention services with intention to evade service tax, Assistant Commissioner while passing the order-in-original has incorrectly exercised his discretion under Section 80 as no reasonable cause has been given by the assessee for his failure to pay service tax – Held that that Commissioner has acted as adjudicating authority and not as a Revision authority as he has issued an O-I-O and not order-in-revision and the whole tenure of the order is determining of the issue afresh rather than revising the order – order set aside.
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