9911796707
TMI Blog2006 (2) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... .7.97 and since the appellant started this C F agent service for Indian Oil Corporation from October, 1999 they were required to get themselves registered under the provisions of service tax and discharge their tax liability. The appellant did not do so and the department summoned the appellant in November, 2003 and directed them to produce the doc to assess the liability of service tax. 3. The appellant during the pendency of the, proceedings deposited Rs. 91,000/- with the department. Show cause notice was issued to the appellant for recovery of the amount of service tax for the period October, 1999 to December, 2003. The adjudicating authority confirmed the demand and also imposed equivalent penalty under Section 78 of the Finance Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em. It is also the submission that there could not be any bonafide belief in the mind of the appellant, in respect of non-payment of service tax as he was dealer of Indian Oil Corpn. and definitely he would have known about the implications of not getting registered. On the question of applicability of Circular of C.B.E.C. it is the submission, that it was done with a specific intention to get maximum service provider registered and this circular cannot be applied to the appellant's case as he was already registered with the authorities. He submits that the penalty imposed under Section 76 is minimum and there cannot be any further reduction in the penalty. 6. Considered the submissions of both sides and perused the record. I find from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20th September, 2004 Subject: Extra Ordinary tax payer friendly scheme for instant registration of service providers. Hon'ble Finance Minister has launched an extra-ordinary taxpayer friendly Scheme for registration of those service provider who have not got themselves registered so far. The details of the scheme are enclosed as annexure. This scheme aims to register all service providers on the basis of their declaration and who had earlier failed to register themselves with the department due to ignorance or any other reason with full waiver of penalty. This scheme is effective with immediate effect. As per the scheme any service provider can make a declaration to the department with regards to his past liabiliti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er any of the provision. To my mind the Board itself wants to grant some kind of amnesty to the tax payers, who come forward under this scheme. In the present case the appellants undoubtedly have not got themselves registered, but it may be due to error or mis-interpretation of law which might have not been clearly understood by them. This itself gives them a leverage of seeking amnesty. To my mind the appellant would also get covered for the benefit of waiver of penalty imposed on them under Sections 76 and 75A. 8. In view of the above appeal is partly allowed. Service tax, interest thereon, and 25% of penalty which is already deposited by the appellant is upheld and penalties imposed upon the appellant under Sections 76 75A are set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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