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2008 (12) TMI 369 - PUNJAB & HARYANA HIGH COURTPenalty- The Assessee is a service provider under the category of Architect Service and delayed payment of service tax by 1197 days. The adjudicating authority imposed penalty of only Rs. 100/-, taking a lenient view. The revisional authority set aside the said order and held that assessee had not given any valid explanation, in absence of which, Section 80 of the Act could not be invoked for setting aside the penalty. On appeal of the assessee, the Tribunal set aside the order of revisional authority relying upon judgment of Karnataka High Court in the case of CCE Bangalore v. Sunitha Shetty 2005 -TMI - 170 - HIGH COURT (KARNATAKA) BANGLORE. Held that- remand the case to the Tribunal or to the revisional authority for fresh decision but having regard to the fact that the amount involved in this appeal is not significant, refrain from interfering with the impugned order while expressing our disapproval to the manner of disposal of the matter by the Tribunal.
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