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2015 (9) TMI 257 - CESTAT BANGALORE

2015 (9) TMI 257 - CESTAT BANGALORE - TMI - Demand of service tax - penalty under Section 76, 77 & 78 - 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 revisional authority cannot be invoke its jurisdiction and impose penalty for the first time - issue is no longer res integra and is covered by the decision of Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs Motor World [2012 (6) TMI 69 - KAR .....

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l adjudicating authority confirmed the demand of service tax and interest but did not impose any penalty under Section 76, 77 & 78 of Finance Act 1994 by invoking the provisions of Section 80 of Finance Act 1994. The Commissioner has passed order-in-revision by invoking powers vested in him under Section 84 of Finance Act 1994 and has imposed penalties under Sections 76, 77 & 78 of Finance Act 1994. Aggrieved by these orders, the appellants are before the Tribunal. 2. Nobody is present o .....

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the reasons stated above, we answer the substantial questions of law as under:- (1) The imposition of penalty under the Act is not automatic. The ingredients mentioned in the Section should exist. In respect of Sections 76, 77 and 78 of the Act, not only the ingredients of those Sections should exist, but also there should be absence of reasonable cause for the said failure. (2) Section 76 and 78 are mutually exclusive. If penalty is payable under Section 78, Section 76 is not attracted. Theref .....

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