TMI Blog2009 (2) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... e was no basis for the Revisional Authority-cum-Commissioner while exercising revisional power under Section 84 to acquire the jurisdiction to impose penalty. There is no evidence produced before the revisional authority or any other authority to prove fraud, collusion, misrepresentation etc. - Tribunal has rightly restored the order of the Assessing Authority - 6/2008 - - - Dated:- 12-2-2009 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articularly when suppression of the facts with intent to evade service tax stands proved against the Respondents?" 2. The order-in-original was passed by the Assistant Commissioner on 15.6.2005 (A-1) and penalty of Rs. 1,000/- under Sections 76 and 78 of the Act was imposed by exercising power vested in him under Section 80 of the Act. The aforesaid discretion exercised by the Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee for any failure referred in that section if the assessee has shown that there was reasonable cause for the said failure. The provision under Section 78 of the Act is (not) required to be acted upon in the absence of finding of fraud, collusion, wilful mis-statement, suppression of facts etc., as envisaged by Section 78 of the Act. The order-in-original dated 15.6.2005 (A-1) does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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