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TMI Blog2011 (8) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... iscretion vested under Section 80 of the Act., the revisional authority could have found fault with the exercise of discretion but he could not have interfered on the ground that he has not given any reasons for invoking the said jurisdiction - Held that: assessing authority was justified in exercising discretion and taking lenient view in the matter and there was no case for interference by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitutional Development Strategy Study for Karnataka State Highways Improvement Project on 15-5-2000. They provided Consultancy services. Therefore, they were liable to pay service tax. In fact, they had not registered themselves as service providers under the Act. A show-cause notice came to be issued to the assessee for recovery of service tax, interest and penalty. On receipt of the notice, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the tax in India and therefore, waived the penalty. However, revisional authority initiated suo motu proceedings on the assumption that: the assessing authority has not given reasons for exercising his discretion which has vested under Section 80 of the Act and after hearing the assessee, proceeded to impose penalty. In the appeal the Tribunal has set aside the order and restored the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial on record, we notice that when once the assessing authority gave reasons for exercising his discretion vested under Section 80 of the Act., the revisional authority could have found fault with the exercise of discretion but he could not have interfered on the ground that he has not given any reasons for invoking the said jurisdiction. Therefore, the very initiation of the proceedings by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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