2007 (4) TMI 715

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..... ared duly authorized by the appellant and submitted that in terms of the promise of the Govt. of India that there shall be no coercive measure of the law, if the service providers come forward seeking registration before 30-11-2004, the appellant was registered on 25-3-2004. In the meantime, they have also deposited tax and interest amount demanded. He prays for waiver of penalty which was levied .....

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..... lants having volunteered to seek registration before 31-11-2004, Ld. Commissioner (Appeal) should have considered conduct of the appellant who volunteered to deposit taxes and interest already demanded. Levy of penalty would be a hardship when they sought registration and came forward to comply to the law. Because penalty shall be leviable for the breach of law, that should not be done relying on .....

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