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2016 (8) TMI 15

s been given under Section 80, it was not open to the revisionary authority to revise such decision of the original authority. - Since the service tax along with interest has been paid voluntarily by the appellant, we choose to set aside the penalties imposed by the revisionary authority under Section 76, 77 and 78 by denying the benefit of Section 80 of the Act which benefit has been given to the assessee on valid ground by the original authority. - Decided in favor of assessee. - ST/314/2006-DB - Final Order No. 20589 / 2016 - Dated:- 27-7-2016 - Shri S. S Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Shri Mohd. Rahim, Advocate For the Appellant Shri J. Harish, AR For the Respondent ORDER Per S. S. Garg The prese .....

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not impose any penalty under Section 76, 77 and 78 by exercising his judicial discretion vested in him under Section 80 of the Act. Subsequently the respondent-Commissioner reviewed the matter and issued a show-cause notice under Section 84 of the Act proposing the imposition of penalty and after hearing the appellant passed the impugned order dated 17.08.2006 and imposed the penalties under Section 76, 77 and 78 of the Act which is under challenge in the present appeal. We have heard the learned counsel for the parties and perused the records. 2. Learned counsel for the appellant admitted the delay in filing the half yearly return for the period in dispute due to genuine reasons and due to financial crunch. He also submitted that the dela .....

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that the appellant did not furnish cogent and convincing evidences for late payment of service tax along with interest. 4. After going through the material on record, we find that the original authority found the case fit for grant of benefit of Section 80 to the appellant and once the benefit has been given under Section 80, it was not open to the revisionary authority to revise such decision of the original authority. In this connection reliance is placed on the judgments passed by the Hon ble High Court of Karnataka dated 21.04.2011 in Central Excise Appeal Nos. 1-15/2009 in Commissioner of Service Tax, Bangalore Vs. Motor World and others reported in 2012-TIOL-418-HC-KAR-ST cited supra. The learned counsel referred to para 34 of the Hon .....

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