2007 (5) TMI 241

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... me introduced by Government of India - Extraordinary Taxpayer Scheme will be applicable even to the service tax registration holders, if they had discharged the service tax amount before the cut off date as indicated in the Amnesty Scheme. – penalty set aside. - ST/10 OF 2007 - A/837 OF 2007-WZB/C-IV/SMB - Dated:- 28-5-2007 - M.V. RAVINDRAN, JUDICIAL MEMBER S.S. Burad for the Appellant. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se as to why said penalty should not be enhanced as per the provisions of section 76, the appellant resisted show-cause notice. The Commissioner of Central Excise Customs, Nasik, did not agree with the contentions of the appellant and enhanced the amount of penalty under section 76 to the equal amount of Service tax payable by the appellant, hence this appeal. 2. Ld. Consultant appearing on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7 STT 13 (New Delhi-CESTAT) had clearly held that the Extraordinary Taxpayer Scheme will be applicable even to the service tax registration holders, if they had discharged the service tax amount before the cut off date as indicated in the Amnesty Scheme. 5. Accordingly respectfully following the decision of the Tribunal in the case of Bharat Security Services Worker's Cont. (supra), the imp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X