2006 (6) TMI 21

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..... -SM (BR) - 387/2006-SM(BR)(PB) - Dated:- 2-6-2006 - [Order] - This Rectification of Mistake application is directed against the Final Order No. 311/2006-SM (BR), dated 8th February, 2006 (2006 (3) S.T.R. 542 (T)]. The learned Advocate appearing for the applicant submits that there is an error of imposition of interest on the appellant in this case and he wants the Tribunal to rectify the same. .....

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..... President in the prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly." 3. From the plain reading of the above section, the Government wanted to relax the imposition of penalty and interest to those tax payers who paid their service tax due and filed the return within 6 months from the date of assent of President to the .....

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