9911796707
TMI Blog2007 (1) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... e till 30-10-04 - issue is covered by Tribunal’s decision in Bharat Securities Services & Workers’ Cont. where it was held that Scheme was applicable even to the assessees who discharged the service tax before the announcement of the said scheme – held that penalties not imposable - ST/1/2006 - A/138/2007-WZB/Ah’bad - Dated:- 3-1-2007 - Shri M.V. Ravindran, Member (J) Shri P.V. Sheth, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition to the interest on the appellant. 3. The learned advocate appearing on behalf of the appellant submits that the appellant have already discharged the service tax liability on 1-1-2004 and they have also discharged the interest payable on such amount on the same date. He submits that a lenient view may be taken and set aside the penalties imposed. 4. The learned SDR on the other hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the learned advocate that the appellant were not aware of the provisions of law and hence they could not get themselves registered. I find that the issue in this case is squarely covered by the decision of the Tribunal in the case of Bharat Securities Services Workers' Cont. - 2006 (3) S.T.R. 703 (Tribunal) = 2005 (188) E.L.T. 454 (Tri.-Del.). In that case the Tribunal found that the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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