2014 (4) TMI 596

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....5% of the service tax amount under Section 78 of the Act. 2. The grievance of the Revenue is once the adjudicating authority did not exercise its discretion under Section 80 of the Act and decided to impose the penalty, it has no jurisdiction to impose 25% of the penalty which is impossible under law and therefore they want the order of the Tribunal to be set aside. 3. The facts ar....