2006 (6) TMI 481

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..... ced the penalty imposed on the appellants. The relevant facts that arise are consideration the appellant was providing services of consulting engineering and applied for registration on March 3, 2002. The appellant discharged the tax liability and the interest thereon between May 18, 2002, and January 27, 2003. The Department issued show-cause notice to the appellant on May 20, 2004, which was ad .....

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..... ords. I find from the records that the respondents have deposited the entire amount of the service tax and the interest thereon, before the issuance of show-cause notice. The Government of India in September, 2004, came out with the amnesty scheme for waiver of penal proceedings against those assessee who have not got themselves registered with the authorities, provided they got registered within .....

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..... e Tribunal in the case of Bharat Security's case [2005] 188 ELT 454 (Delhi) squarely applies to the issue before me. Following respectfully, the ratio laid down by the Bharat Security Services case [2005] 188 ELT 454 (Tribunal-Delhi), I find that the penalty imposed on the respondents by the Commissioner (Appeals) is in itself is liable to be set aside. I set aside the penalty imposed on the .....

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