TMI Blog2006 (10) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-2006 - [Order]. - Appellant filed this appeal against the impugned order whereby the demand of service tax was confirmed and penalty is imposed. 2.The appellants are not contesting the demand. The appellants are only challenging the order to the extent where penalty is imposed on the appellants. 3.The contention is that the Government of India issued a Scheme which was extended up to No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue is that the appellant was not covered under that Scheme because they were already registered as service provider with the Revenue department and has not paid the service tax. Therefore, they are liable for penal action. 6.I find that the appellant paid service tax along with interest during the operation of Amnesty Scheme. The Tribunal in the case of Dewal Tours Travels (Supra) held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riendly scheme for registration of those service providers who have not got themselves registered to far. The details of the scheme are enclosed as annexure. This scheme aims to register all service providers on the basis of their declaration and who had earlier failed to register themselves with the department due to ignorance or any other reason with full waiver of penalty. This scheme is effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs to be courteous and polite, they should not put any uncomfortable questions to the person opting for the scheme. From the above reproduced paragraphs of the C.B.E.C. letter it can be seen that the Board has granted amnesty even to those who had not got themselves registered with the authorities and not paid service tax. In this case, if the appellants before me would not have got registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants under section 76, and the balance amount of penalty in excess of 25% which was paid by the appellants under section 78 and penalty imposed under section 77. Subject to the above modification appeal is allowed. 7.In view of the above decision of the Tribunal, I set aside the impugned order to the extent of penalty imposed on the appellants under Section 76 and the balance amount of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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