2007 (1) TMI 505

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..... tral Excise and Customs, Nashik, is proper and legal. The Assistant Commissioner (Service Tax Cell), Central Excise and Customs, Nashik IV Division, while deciding the case vide order in original dated October 19, 2004 imposed penalty of Rs. 2,500 under section 76 of the Finance Act, 1994 on the assessee. The assessee failed to pay the service tax from April, 2000 to June, 2003 on or before the st .....

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..... tration Scheme introduced in the month of October, 2004 for registration of various entrepreneurs who come under the network of service tax provides that if they get registered on or before October 31, 2004 and pay service tax with interest thereon, no penalty can be imposed. The contention of the assessee is that they already got registered prior to introduction of this scheme and there is no rea .....

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