2015 (9) TMI 637

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..... - Held that:- Since the entire amount has already been recovered, there is no liability on the appellant. These reasons perhaps impelled the learned Tribunal to invoke provisions of Section 80 of the Act. Moreover, the learned Tribunal has followed its earlier decisions on the same point and those orders are not stated to have been challenged before any Court of law. - Tribunal exercised the power .....

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..... of the case as to why penalty has been imposed by the original adjudicating authority? b. Whether the Hon'ble CESTAT, Bangalore is justified by not disclosing the cause for exonerating penalty for each breach of Rule position under Section 76, 77 and 78 of Finance Act, 1944? c. Whether the Hon'ble CESTAT, Bangalore is justified without bringing out proper reasons for invoking Section 80 and m .....

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..... ble property? f. Whether the Hon'ble CESTAT, Bangalore is correct in waiving the penalty under Section 78 of Finance Act, 1944, as the respondent had as the appellant has suppressed the value of service tax under the two categories of sale of space or time for advertisement and Renting of Immovable property in order to evade payment of Service Tax? Learned counsel for the appellant argues, ref .....

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..... ailure." It is clear that the words "notwithstanding anything" contained in the said Section override the provisions of Sections 76, 77 and the first proviso to sub-Section (1) of Section 78 of the Act. Therefore, power to set aside the penalty is given to the Tribunal if there is a reasonable cause. In this case, factually the learned Tribunal recorded as follows: "Having regard to the facts a .....

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..... ated to have been challenged before any Court of law. Under these circumstances, we do not think that the learned Tribunal exercised the power under Section 80 of the Act irrationally or capriciously. Therefore, we do not find any element of law to decide in this matter. The appeals are accordingly dismissed. Pending miscellaneous petitions, if any, shall also stand dismissed. No costs.
Cas .....

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