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2009 (2) TMI 108 - HC - Service TaxOrder-in-original does not record any finding of fraud, mis-statement etc. - Accordingly, the Assessing Authority rightly exercised the power under Section 80 and decided not to impose any penalty under Section 78. There was no basis for the Revisional Authority-cum-Commissioner while exercising revisional power under Section 84 to acquire the jurisdiction to impose penalty. There is no evidence produced before the revisional authority or any other authority to prove fraud, collusion, misrepresentation etc. - Tribunal has rightly restored the order of the Assessing Authority
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