2007 (4) TMI 715

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..... Prakash Gupta, son of the appellant appeared 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 pray .....

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..... So far as the penalty is considered, the appellants 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 bre .....

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