https://www.taxtmi.com/caselaws?id=351003 Where the original adjudicating authority, after finding no intent to evade tax and noting that service tax and interest had been paid, waived penalty under Section 80 of the Finance Act, 1994, the revisionary authority could not later impose penalties under Sections 76, 77 and 78 on the same facts. The discretionary waiver already exercised on a bona fide factual assessment could not be substituted by revision merely to take a different view on penalty. The penalty order was therefore unsustainable and consequential relief followed. en-us Fri, 18 Aug 2017 00:00:00 +0530 Thu, 16 Nov 2017 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351003 Where the original adjudicating authority, after finding no intent to evade tax and noting that service tax and interest had been paid, waived penalty under Section 80 of the Finance Act, 1994, the revisionary authority could not later impose penalties under Sections 76, 77 and 78 on the same facts. The discretionary waiver already exercised on a bona fide factual assessment could not be substituted by revision merely to take a different view on penalty. The penalty order was therefore unsustainable and consequential relief followed. Case-Laws Service Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351003