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2016 (10) TMI 283 - CESTAT AHMEDABAD

2016 (10) TMI 283 - CESTAT AHMEDABAD - TMI - Waiver of penalty u/s 80 - Penalty waived by the AO set aside by the Commissioner in exercise of revisionary powers u/s 84 - Held that:- the Hon’ble High Court of Karnataka in the case of 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 revisional authority cannot invoke its jurisdiction and impose penalty for .....

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ving penalties under Section 80 of the Finance Act, 1994. He contends that the original adjudicating authority (Joint Commissioner) has given a detailed reasoning in the impugned order-in-original No. F. No. STC/4-08/H.M. No. 4/Krishna-Out/03 dated 12.03.2007 for waiving the penalties under Section 80. He contends that the Commissioner should not have set-aside the same in exercise of revisionary powers under Section 84 of the Act. He relies upon he decision of the Hon ble High Court of Karnatak .....

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ee pleaded that due to genuine belief that service to Government Agencies is non taxable they have not collected service tax and filed ST-3 return accordingly. Thus, no penalties are imposable. I find substance in their argument. It is fact that the assessee has not collect ed service tax on the service provided to the Government Agencies. From the facts and circumstances of the case, I find that the assessee has no intention to evade service tax. The non payment of tax has been taken place unde .....

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ial breach of the provisions of the Act or where the breach flowed a bonafide belief that the offender was not liable to act in the manner prescribed in the statute, penalty was not imposable. While passing the above decision, the Hon ble Tribunal has considered ruling of Apex Court in the case of M/s Hindustan Steel vs. State of Orissa (1978 (2) E.L.T.-J159). In the said judgement, the Apex Court has held that an order imposing penalty for failure to carry out the statutory obligation was the r .....

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