High Court affirms Section 80 prevails over Sections 76-79 in Service Tax Act. Penalty reduced under Section 80. Appeal dismissed.

The High Court, Bombay upheld the Tribunal's finding that Section 80 overrides Sections 76, 77, 78, and 79 of the Service Tax Act. The Commissioner reduced the penalty based on Section 80. The appeal was dismissed as there was no legal infirmity in the order.

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The High Court, Bombay upheld the Tribunal's finding that Section 80 overrides Sections 76, 77, 78, and 79 of the Service Tax Act. The Commissioner reduced the penalty based on Section 80. The appeal was dismissed as there was no legal infirmity in the order.

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