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2011 (7) TMI 259 - HC - Service TaxPenalties imposed under section 76, section 77 of the Act - the benefit under the Amnesty Scheme - assessee availed the benefit of Amnesty Scheme and paid duty and interests - Clarifying the Amnesty Scheme, a circular has been issued by the department where it has been made clear that if the assessee availed the benefit of Amnesty Scheme and the tax liability is determined, then he is not liable to pay any penalty - The order passed by the Tribunal is in accordance with law. Accordingly, the substantial questions of law framed in this appeal are answered in favour of assessee and against the revenue.
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