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2009 (7) TMI 585 - CESTAT, BANGALOREPenalty- Extraordinary Taxpayer Friendly Scheme- appellant herein was providing services under the category of ‘Manpower Recruitment Agency Service’ during the period September, 2003 to March, 2004. The appellant had not filed ST-3 Returns nor they have discharged the Service Tax liability. On being pointed out, the appellants discharged part of the amount before the issuance of show-cause notice and balance amount before the adjudication would take place. Appellants also discharged the entire Service Tax liability along with interest. The Adjudicating Authority confirmed the demand and imposed penalties under sections 76 and 78 of the Finance Act, 1994. The Commissioner (Appeals) upheld the Order-in-Original. In the light of the decision of UOI v. Amit Kumar Maheswari [2009] 18 STT 284, held that- Since the appellants have already discharged the Service Tax liability before expiry of the ‘Extraordinary Taxpayer Friendly Scheme’, the penalties imposed on the appellants are unwarranted. Accordingly, the impugned order to the extent it upholds the penalties imposed under sections 76 and 78 of the Finance Act, 1994 is liable to be set aside. The appeal is allowed.
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