2006 (9) TMI 558

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..... DER After admitting the appeal and allowing the stay petition, I proceed to decide the appeal itself, inasmuch as the issue lies in a narrow compass. 2. The Assistant Commissioner, vide his impugned order confirmed the amount of Service Tax of ₹ 66,057/- against the appellants for the period October 1998 to March 2003, which already stood paid by them on 26-7-2003. However, he did not .....

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..... tax provider has registered himself and paid Service Tax along with interest prior to 30-10-2004, he is not liable to any penalty under the Extra Ordinary Tax Payer Friendly Scheme. Inasmuch as the appellants have admittedly paid the tax made and have themselves got registered prior to 31-10-2004, I find no justification for enhancement of penalty imposed upon them. Accordingly, the impugned orde .....

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