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2006 (3) TMI 72 - AT - Service TaxDelay in filing of return & payment of tax - appellants discharged his service tax liability and interest thereon before SCN - family problems & mis-guided in understanding the law - genuine reason shown for delay - Further the Board vide extraordinary scheme dated 23-9-2004 granted immunity from the penal proceedings - appellant had paid tax liability before the issue of show-cause notice, hence he should be extended the benefit of the Board’s scheme from penal provisions
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