2006 (3) TMI 72

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..... aordinary scheme dated 23-9-2004 granted immunity from the penal proceedings - appellant had paid tax liability before the issue of show-cause notice, hence he should be extended the benefit of the Board’s scheme from penal provisions - ST/210/05-NB(SM) - 672/06-SM(BR) - Dated:- 8-3-2006 - M.V. RAVINDRAN, JUDICIAL MEMBER ORDER 1. This appeal is directed against the order-in-appeal, da .....

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..... his service tax liability and interest thereon before the issue of show-cause notice. The appellants have pleaded that there being some family problems they could not make the service tax payment in time. I find that the appellant is a small person and he may have been improperly guided in understanding the law, further compounded by his family problems. This may be a genuine reason as can be asc .....

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