2006 (12) TMI 458

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed period. The Assistant Commissioner, Service Tax, Central Excise and Customs, Nashik-IV Division issued the show cause notice and adjudicated the same confirming the service tax and interest amount thereon and appropriated the same since the assessee has paid said amount prior to issuance of show cause notice. Further he has imposed penalty of Rs. 3,000 to Vijay Laxmi Kittur, Rs. 500 to Jivanlal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... but under the bona fide belief that they are not covered by the service tax network. Even otherwise, it is claimed that the Finance Ministry has announced the Amnesty Scheme during the year 2004 inviting taxpayers to pay the same on or before October 31, 2004 with interest amount if any, so that they can avail exemption of the penalty amount. In this context the learned counsel has relied upon th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X