2008 (7) TMI 124 - AT - Service Tax

Revenue filed this appeal for imposition of penalty - respondent deposited the amount in question under the amnesty scheme, as per the provisions of amnesty scheme of penalty. Therefore, respondents are not liable for penalty. The only contention of revenue is that appellant applied for registration after the expiry of amnesty scheme, therefore, is not covered under the amnesty scheme, is not acceptable revenue s appeal is dismissed

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal by the Revenue for imposing a penalty on the respondent. The Tribunal held that the respondent, who deposited the amount under the amnesty scheme on the last day of the scheme, was not liable for penalty. The appeal was dismissed as the respondent's registration application and deposit were made on the same day the scheme expired.