2008 (5) TMI 30

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ice Tax along with interest, therefore, they submit that they are entitled for waiver of penalty – since assessee have utilized the scheme, they are not required to pay penalty - payment of tax along with interest is confirmed and penalty is set aside by allowing the appeals to this extent only - ST/75, 76 & 77/2008 - 621-623/2008 - Dated:- 19-5-2008 - Dr. S.L. Peeran, Member (Judicial) Fi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... el relies on the following rulings where the benefit of Amnesty Scheme has been given and penalty has been set aside. (i) New Courier Cargo Vs. CCE C, Nasik - 2007 (7) STR 69 (Tri.-Mumbai) (ii) CCE, Bhopal Vs. Bharat Security Services Worker's Cont. - 2006 (3) STR 703 (Tri.-Del.) (iii) Lake City Service Centre Vs. CCE, Jaipur - 2006 (75) RLT 882 (CESTAT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... scheme which was announced by the Government under Extra Ordinary Tax Payer Friendly Scheme. As they have utilized the scheme, they are not required to pay penalty as held in the above noted judgments. The learned Counsel has shown through the records that interest has already been paid along with service tax. Therefore, the payment of service tax along with interest is confirmed and penalty is se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X