2009 (1) TMI 181

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..... the Respondent. ORDER 1. This is an appeal filed by M/s. SchuF Speciality Valve Pvt. Limited. The impugned order affirmed demand of service tax of Rs. 2,53,522 held to be due from the appellants under the category of 'Technical Inspection & Certification Services' rendered by the appellants during the period 1-7-2003 to 31-8-2004. The order also sustained demand of applicable interest on this a .....

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..... theirs but restricted the relief to an amount of Rs. 8,631 relating to two out of four credit notes. The appellant prays for modifying the order and to allow the relief claimed in respect of the entire Rs. 15,723. 2. Ld. Consultant reiterates the grounds taken in the appeal and submits that it was their consistent case that an amount of Rs. 1,56,909 reckoned as taxable value by the original auth .....

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..... ng on the credit notes and the corresponding dates figuring in the show-cause notice. As regards the penalties, it is submitted that the omissions occasioned by ignorance of the appellants did not call for the harsh penalties imposed on them. It is also submitted that the department had introduced "extraordinary taxpayer friendly scheme for instant registration to service provider". In terms of th .....

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..... tax of an amount of Rs. 2,46,400 along with applicable interest before the show-cause notice was issued to them. The surviving dispute relates to their tax liability on an amount of Rs. 89,034 which the appellants have maintained to have received towards commission from their clients; and the penalties. I find that the appellants had produced the related credit notes raised on their clients, M/s. .....

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..... ers who had registered and paid the tax and interest before 30-10-2004. The appellants herein had registered as service provider and paid the service tax due on 23-9-2004 and paid the applicable interest on 25-10-2004. In the circumstances, I find that the appellants qualified for the amnesty under the extraordinary taxpayer friendly scheme. Even otherwise, the amnesty scheme is an official acknow .....

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