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2017 (11) TMI 882 - AT - Service TaxPenalty - cleaning services - jurisdiction of revisionary authority to impose penalty - Held that: - the High Court of Karnataka in the case of CST, Bangalore Vs. Motor World [2012 (6) TMI 69 - KARNATAKA HIGH COURT] has held that when the assessing authority in its discretion has held that no penalty is leviable by virtue of Section 80 of the Act, the revisionary authority cannot invoke his jurisdiction and impose penalty for the first time - appeal allowed - decided in favor of appellant.
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