2008 (9) TMI 139

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..... to 30-11-2004 - no any merit in the appeal filed by the revenue – held that service provider who registered and paid service tax during Extraordinary Tax Payer Friendly Scheme up to 30-10-2004, not liable to any penalty - ST/343 of 2008-SM(BR) - 1310 of 2008-SM(BR) - Dated:- 1-9-2008 - P.K. DAS, JUDICIAL MEMBER A.K. Rastogi for the Appellant. S.P. Ojha for the Respondent. ORDER .....

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..... the Tribunal as under :- (1) Amit Kumar Maheshwari v. CCE [2006] 4 STT 303 (New Delhi-CESTAT); (2) CCE v. Bharat Security Services Worker's Cont. 2005 (188) ELT 454 (Trib. - Delhi); (3) CCE v. Anto Mal Jain 2006 (3) STR 651 (Trib.-Delhi). 4. In the case of Bharat Security Services Worker's Cont. (supra), the Tribunal held as under :- "(5) The contention of the reve .....

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