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Validity of Tribunal's order waiving the penalty - the question of applicability of section 80 w.e.f. 14-5-2015 has not been examined by the Tribunal at all. There is rather no reference to Section 80 of the Finance Act, 1994. As the Tribunal's order is cryptic and the reasons are wholly unsatisfactory, needs to be quashed and set aside - HC

Service Tax - Validity of Tribunal s order waiving the penalty - the question of applicability of section 80 w.e.f. 14-5 .....

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