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TMI Blog2015 (4) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, gets covered under the provisions to provide that no show-cause notice is required to be issued if the assessee discharges the service tax and interest liability on his own ascertainment or on being pointed out by the Central Excise Officers. We hold that the said Section will be applicable to this case. We also find that the appellant could have entertained a bonafide belief that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 22-1-2015 - M. V. Ravindran, Member (J) And P. R. Chandrasekharan, Member (T),JJ. For the Appellant : Shri B M Shemlani, CA For the Respondent : Shri R K Das, Asst Commissioner (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. V2(A)STC/33/2007/1840 dated 22.10.2009. Revenue has also filed a Cross Objection against the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 did not pay service tax dues and after pointed out by the department, they discharged the tax liability. He also submits that the claim of 'Extra Ordinary Tax Payers Friendly Scheme' extended to them is also incorrect. 5. It transpires from records that the service tax liability and interest thereof stand deposited by the appellant on 30.10.2004 and is not contested by them neithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994. By invoking the said provisions of Section 80 of the Finance Act, 1994, we set aside the penalties imposed by the lower authorities. We would also like to record the argument taken by the appellant before the lower authorities that the 'Extra Ordinary tax Payers Friendly Scheme' is correct and applicable in this case; as has been settled by the Union of Indian Union of India v. Amit K ..... X X X X Extracts X X X X X X X X Extracts X X X X
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