2006 (5) TMI 25

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..... nts filed this appeal against the impugned order challenging the imposition of penalty only. The amount of Service Tax alongwith interest has already been paid before issuance of show cause notice. It is admitted by the appellant that there is delay in depositing of Service Tax. The contention of the appellant is that there was some fault in the software of their computer, due to which Service Tax .....

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..... along with interest, they are to be equated with the assessee who got themselves registered under this tax payer friendly scheme and Revenue's appeal against the setting aside of the penalty was also rejected by the Tribunal reported as CCE Vs. Bharat Security and Works reported in 2005 (188) ELT 454. 2. On the contrary, the Revenue relied on the decision of the Tribunal in CCE, Bhopal Vs. Mank .....

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..... ld that if the service tax has been paid prior to issuance of show cause notice, penalty is not sustainable. I, further, find that Tribunal in the case CCE Vs. Bharat Security and Works (supra) held as the tax payer friendly scheme was introduced on 23.9.04 and according to this scheme if any service provider who got registered upto 30.10.04 are not liable for any penal action. In the present case .....

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