2007 (8) TMI 235

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppeal No. 193 of 2006 - -
Service Tax
In view of Section 80, authority is vested with discretion to impose lesser amount of penalty if needed – Revenue’s contention that considering Section 76 o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... penalty. After considering Section 80, we find that such a discretion is vested in the authority. 2. In the light of that, in our opinion, no substantial question of law arises. Hence, the appeal i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X