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2017 (11) TMI 293 - AT - Service TaxPenalty u/s 76, 77 and 78 - Whether the revisional authority has jurisdiction to impose penalty for the first time when it has not been imposed by the adjudicating or assessing authority by invoking Section 80? - Held that: - reliance placed in the case of COMMISSIONER OF SERVICE TAX Versus M/s MOTOR WORLD & Others [2012 (6) TMI 69 - KARNATAKA HIGH COURT], where it was held that when the assessing authority in its discretion has held that no penalty is liable, by resorting to Section 80 of the Act, then the Revisionary Authority cannot invoke his jurisdiction under Section 80 and impose penalty - penalty set aside - appeal allowed - decided in favor of appellant.
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