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2007 (1) TMI 178 - CESTAT, AHMEDABADLate payment of tax - imposition of penalty - Extraordinary Tax Payer Friendly Scheme - appellant had discharged the entire service tax liability and interest thereof on 5-1-2004 on his own while Scheme provided the till 30-10-04 - issue is covered by Tribunal’s decision in Bharat Securities Services & Workers’ Cont. where it was held that Scheme was applicable even to the assessees who discharged the service tax before the announcement of the said scheme – held that penalties not imposable
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