https://www.taxtmi.com/caselaws?id=330631 The Tribunal set aside penalties imposed by the revisionary authority under Sections 76, 77, and 78, as the appellant voluntarily paid service tax with interest and was granted the benefit of Section 80 by the original authority. The Tribunal held that the revisionary authority exceeded its jurisdiction by imposing penalties after the benefit under Section 80 was given. Consequently, the appeal was allowed, and the penalties were revoked, highlighting the significance of judicial discretion and proper application of penalty provisions under the Act. en-us Wed, 27 Jul 2016 00:00:00 +0530 Sat, 10 Nov 2018 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330631 The Tribunal set aside penalties imposed by the revisionary authority under Sections 76, 77, and 78, as the appellant voluntarily paid service tax with interest and was granted the benefit of Section 80 by the original authority. The Tribunal held that the revisionary authority exceeded its jurisdiction by imposing penalties after the benefit under Section 80 was given. Consequently, the appeal was allowed, and the penalties were revoked, highlighting the significance of judicial discretion and proper application of penalty provisions under the Act. Case-Laws Service Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330631