https://www.taxtmi.com/caselaws?id=350414 Where service tax and interest were paid before issuance of the show-cause notice, the adjudicating authority could validly extend the benefit of Section 80 of the Finance Act, 1994 and drop penalty. On those same facts, the revisionary authority could not substitute its view and impose penalty under Section 78 merely by revising that order. The revisionary interference was therefore unsustainable, and the penalty order could not stand. en-us Fri, 08 Sep 2017 00:00:00 +0530 Mon, 06 Nov 2017 08:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350414 Where service tax and interest were paid before issuance of the show-cause notice, the adjudicating authority could validly extend the benefit of Section 80 of the Finance Act, 1994 and drop penalty. On those same facts, the revisionary authority could not substitute its view and impose penalty under Section 78 merely by revising that order. The revisionary interference was therefore unsustainable, and the penalty order could not stand. Case-Laws Service Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350414