2006 (2) TMI 662

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..... Heard both sides and perused the record. Though the matter is posted today for consideration of stay application, upon perusing the record and hearing both sides, it is felt that appeal itself can be disposed of. Accordingly, after waiving the requirement for pre-deposit, I take up the appeal. 2. The appellant is a provider of rent-a-cab service. It discharged the service tax liability for th .....

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..... in this connection : 5. The contention of the Revenue is that the respondents are registered prior to Extra Ordinary Tax Payer Friendly Scheme and not registered this immunity scheme. Therefore, are liable to penal action. 6. I find that the service provider who registered and paid service tax during Extra Ordinary Tax Payer Friendly Scheme up to 30-10-2004, not liable to any penalty. Ther .....

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