2007 (4) TMI 191

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..... ry Taxpayer Friendly Scheme which was operative upto 30/10/04 – service tax provider who registered himself and paid service tax along with interest prior to 30/10/2004, is not liable to any penalty under the said scheme – hence, Commissioner rightly set aside penalty on ground that assessee deserves impunity under impugned scheme
M.V. Ravindran, Member (Judicial) [Order Per: Shri M. V. Ravin .....

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..... rvice tax liability, after being pointed out by the authorities. The Ld. Commissioner (Appeals) while setting aside the penalties imposed on the respondent has come to the conclusion as under:- "In the instant case, the appellant took registration and paid the service tax along with interest prior to the introduction of Extra ordinary Taxpayer Friendly Scheme which was operative upto 30/10/2004. .....

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..... reproduced portion of the order, the Ld. Commissioner (Appeals) has correctly applied the ratio of the case law of Bharat Security Services & Workers Cont.(2005 (188) ELT 454 (Tri.-Del). Since the issue is squarely covered in favour of the respondent, the impugned order as passed by the Ld. Commissioner (Appeals) in setting aside the penalty is correct and legal, does not require any interference .....

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