https://www.taxtmi.com/highlights?id=13086 Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - AT en-us Tue, 18 Jun 2013 16:56:13 +0530 Tue, 18 Jun 2013 16:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13086 Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - AT Highlights Service Tax Tue, 18 Jun 2013 16:56:13 +0530 https://www.taxtmi.com/highlights?id=13086