https://www.taxtmi.com/caselaws?id=4571 Where the adjudicating authority had extended Section 80 relief on the basis that the assessee was unaware of the service tax liability and had regularised compliance on learning of it, penalties under Sections 76, 77 and 78 of the Finance Act, 1994 could not be sustained without a valid basis to deny that relief. The revisional authority was not entitled to disregard the lenient factual finding recorded by the adjudicating authority and impose penalties in those circumstances. The revision order was therefore set aside and the penalties were held not sustainable. en-us Fri, 14 Dec 2007 00:00:00 +0530 Mon, 14 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4571 Where the adjudicating authority had extended Section 80 relief on the basis that the assessee was unaware of the service tax liability and had regularised compliance on learning of it, penalties under Sections 76, 77 and 78 of the Finance Act, 1994 could not be sustained without a valid basis to deny that relief. The revisional authority was not entitled to disregard the lenient factual finding recorded by the adjudicating authority and impose penalties in those circumstances. The revision order was therefore set aside and the penalties were held not sustainable. Case-Laws Service Tax Fri, 14 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4571