9911796707
TMI Blog2007 (4) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of service tax and non-filing of the return contested on the ground that there was a bona fide belief – since assessee had discharged entire liability before expiry of Amnesty Scheme, penalty imposed are waived - ST/83/2005/MUM. - A/667/2007/WZB/C-IV/SMB - Dated:- 24-4-2007 - M. V. RAVINDRAN, JUDICIAL MEMBER Bharat Raichandani for the Appellant. Chetan Lama for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for imposition of penalty under sections 76 and, 77 for non-payment of service tax and non-filing of the return. The appellant contested the show-cause notice on the ground that there was a bona fide belief on his part and, hence, he could not pay the service tax nor he could file the return. The adjudicating authority did not accept the contention of the appellant and came to the conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants was not even collected by him from his customers. He submits that the amnesty scheme, which was introduced by the Government in September, 2004, would be applicable in this case as the said scheme granted amnesty to the people, who paid the service tax before 31-10-2004. He relies upon the decisions of the Tribunal in the case of CCE v. Bharat Security Services Worker's Cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said amnesty scheme granted amnesty from penal provisions to the service provider, if they deposit the entire amount of service tax and interest thereof before 31-10-2004. In the present case before me, the appellant has discharged the entire liability of service tax and interest thereof before the expiry of the amnesty scheme. I find strong force in the contention of the Id. Advocate that, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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