2006 (2) TMI 165

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..... imposed on the respondents - no interference is required with the impugned Order - ST/37/2005-NB(SM) - 321/2006-SM(BR) - Dated:- 14-2-2006 - M.V. RAVINDRAN, JUDICIAL MEMBER V.K. Agarwal for the Appellant. ORDER 1. In this case the respondents, registered as Mandap keeper, did not discharge their service tax liability for the period 1-4-1997 to 30-6-2002. Show-cause notice was issu .....

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..... re a catena of decisions of various appellate fora to the effect that in the initial stages of introduction of this public oriented wide spread new levy, many of new assessees being ignorant, such procedural delays in taking up of registration and consequent filing of the returns etc. a lenient view can be taken. This was precisely the reason as to why many new Voluntary Disclosure Schemes for vol .....

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..... the penal provisions referred to above for late registration, delay in filing of relevant returns etc. all of which are procedural in nature. (ii) In view of the aforesaid findings, I am inclined to waive the various penalties imposed on the said party for the reason that they had themselves voluntarily discharged payment of Service Tax along with interest." To my mind the above findings clea .....

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