COMMISSIONER OF SERVICE TAX VERSUS M/s FIRST FLIGHT COURIERS LTD - Service Tax - KARNATAKA HIGH COURT - HC - Quantum of penalty - Penalty u/s 76, 77, 78 - Tribunal reduced penalty - Held that - Appellate Authority has not applied its mind with reference to the findings and reason recorded in imposing the penalty in exercise of the power under Section 76 of the Finance Act - without assigning any reason for setting aside the findings recorded by the fact finding authority, the second Appellate Tr................................... Service Tax - Case Laws
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