9911796707
TMI Blog2007 (5) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... the order-in-original confirming the amount of Service tax but set aside the amount of penalties imposed on the respondent. 2. None appeared for the respondents despite notice. Since the issue in this case is in a narrow compass, the appeal is taken in the absence of the respondents. 3. Heard the ld. JDR and perused the records. It is seen from the re cords that the ld. Commissioner (Appeals) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the SCN did not work out the delay with reference to Rule 6 ibid. (3) The appellant refers to the scheme of Nov./Dec. 04 i.e. Extra-ordinary Tax Payer Friendly Scheme under F.137/39/2004- pay the tax till then were entitled to take the registration, pay the tax with interest without any liability to penalty. Such scheme is devised at a particular time for a particular class of persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial period but did not pay the service tax. Under the circumstances, I with reference to Section 80 ibid, dispense with the penalty imposed under Sections 76 & 77 ibid. In the result, the appeal succeeds and the OIO No 104/ST/2005 dated 16-12-2005, in so far as it relates to imposition of penalty, is set aside". It can be noticed from the above-reproduced findings that the ld. Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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