2006 (4) TMI 28

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ainst the imposition of penalty on the appellant under Section 75A, 76 and 77 of the Finance Act, 1944 for non-payment of the Service Tax liability. 2. Considered the submissions made by both sides and I find that the appellant have already deposited the amount of Service Tax liability and the interest thereon before the issue of show cause notice. Hence I dispense with the pre-deposit of the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... themselves registered and pay the service tax liability and the interest thereon before 30-10-2004. I find from the records that in this case the appellant have discharged the service tax liability and the interest thereon lastly on 25-8-2004. I do not find any reason why this amnesty scheme cannot be extended to the current appellant before me. The said amnesty scheme has given amnesty against a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X