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TMI Blog2015 (10) TMI 1849X X X X Extracts X X X X X X X X Extracts X X X X ..... ner cannot revise the order in which the original authority has imposed penalty - Issue is covered by Notification No. 45/2010-S.T. wherein all services relating to transmission and distribution of electricity are exempted from tax; when tax was not payable, question of imposition of penalty also does not arise - Order set aside with consequential Relief - Decided in favour of assessee. - ST/81/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich he imposed penalty under Section 78 and waived penalties under Sections 76 and 77 of the Finance Act, 1994 by invoking the provisions of Section 80 of the Finance Act, 1994. On an appeal filed by the assessee against this order, the penalty under Section 78 imposed by the adjudicating authority was also set aside. After the Commissioner (A) passed the order setting aside the penalty, the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner, I find that as submitted by the learned counsel the issue is covered in favour of the assessee by the decision of the Hon ble High Court of Karnataka in the case of Adecco Flexione Workforce Solutions Ltd. - 2012 (26) S.T.R. 3 (Kar.) wherein it was held that the Commissioner cannot revise the order in which the original authority has used his discretionary powers as regards imposition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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