TMI Blog2013 (11) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... t, whether due to ignorance or for any other reasons, were entitled to a complete waiver of penalties. In the case of the appellant the period involved is also prior to 30/10/2004. However, no declaration has been filed by the appellant before 30/10/2004 as required under the Extraordinary taxpayer friendly scheme (ETFS). Secondly ETFS scheme was initiated by the Central Govt, only for those units which were not registered and not for those units which were already registered and filing returns. There was a delay in payment of service tax liability and statutory provision exist to the effect that service tax due can be paid by an assessee belatedly along with payment of interest as prescribed. The same has been paid by the appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant before issue of show-cause-notice. This appeal is thus filed by the appellant for non-imposition of penalties under Sec. 76 78 of the Finance Act, 1994. 2. Sh. Paritosh Gupta (Advocate) Sh. Kuntal Parikh (Adv.) appearing on behalf of the appellant argued that as per Chennai Commissionerate-III Trade Notice No. 18/2004-ST dt. 23/09/2004, appellant was also entitled to amnesty scheme for non imposition of penalty and relied upon 2009 (15) STR 261 (Tri. Mumbai). Alternately it was argued that as per Delhi High Court s order in the case of CCE Vs. Malbro Appliances P. Ltd [2007 (79) RLT 109 (Del)] penalty more than 25% of the duty amount cannot be imposed as they had paid the entire service tax and interest before the issue of sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to their case. Para 1, 2 and 3 of this T.N. are reproduced below:- The Hon ble Finance Minister has announced a taxpayer friendly Scheme registration of those service providers who have not got themselves registered so far. This scheme aims to register all service provider 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. 2. As per the scheme any service provider can make a declaration to the department with regard to his liabilities towards the Service Tax and interest payable. Without any inquiry or questions, the departmental authorities will accept the declaration and on the spot give a registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 is imposable when tax payer evades service tax payment by reason of fraud, collusion, wilful suppression or misstatement with intention to evade duty payment. In the instant case there was a delay in payment of service tax liability and statutory provision exist to the effect that service tax due can be paid by an assessee belatedly along with payment of interest as prescribed. The same has been paid by the appellant and thus it cannot be a case of suppression with intention to evade service tax on the part of the appellant. Revenue was also not barred from taking any recovery action when periodical returns were not being filed by the appellants. In view of the above penalty under Sec. 78 of the Finance Act, 1944 is not attracted upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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