2008 (11) TMI 222

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..... hat if a service provider has failed to register himself due to ignorance, no penalty would be levied, if he made a declaration of his past liability. The Adjudicating Authority accepted the declaration and levied token penalty of Rs. 1,000/- only- The matter was thereafter reviewed by the Commissioner on the ground that conduct of the Assessee was not bona fide. The Tribunal, on appeal of the Ass .....

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..... e Extraordinary Taxpayer Friendly Scheme issued by the Hon'ble Finance Minister, Govt. of India (Central Board of Excise Customs, New Delhi) in the month of September, 2004 and which remained in operation upto November, 2004 when the respondents were caught evading service tax before announcement of said scheme? (ii) Whether the penalties imposed under Sections 75A, 76, 77 78 of the Finance .....

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..... ice provider has failed to register himself due to ignorance, no penalty would be levied, if he made a declaration of his past liability. The Adjudicating Authority accepted the declaration and levied token penalty of Rs. 1,000/- only- The matter was thereafter reviewed by the Commissioner on the ground that conduct of the Assessee was not bona fide. The Tribunal, on appeal of the Assessee, restor .....

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