2008 (6) TMI 112

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..... ectly followed the law as has been laid down by the various decision of the Tribunal - any reason for interference in the order of the Commissioner (Appeals) for such miniscule amount of Rs.2,651/- which was paid subsequently - ST/155/07 - A/553/2008-WZB/C-II/SMB - Dated:- 27-6-2008 - Mr. M.V. Ravindran, Member (Judicial) Shri. C. Lama, JDR for the appellants. Shri. Jayesh P Doshi, Advo .....

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..... de the order-in-original to the extent it relates to imposition of penalty held 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. It has been held in the case of CCE, Bhopal Vs Bharat Security Service Workers Cont. (2005 (18 .....

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..... elates to imposition of penalty under various Sections of Finance Act, 1994, is set aside. 5. It is seen that the Ld. Commissioner (Appeals) has correctly followed the law as has been laid down by the various decision of the Tribunal. On factual matrix also it is noticed that the respondents had paid almost 99% of the amount of Rs.4,03,923/- and interest before October 2004. A small amount o .....

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