2007 (1) TMI 505

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..... the Finance Act, 1994 by the Commissioner of Central Excise and Customs, Nashik, is proper and legal. The Assistant Commissioner (Service Tax Cell), Central Excise and Customs, Nashik IV Division, while deciding the case vide order in original dated October 19, 2004 imposed penalty of Rs. 2,500 under section 76 of the Finance Act, 1994 on the assessee. The assessee failed to pay the service tax f .....

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..... d for enhancement of penalty. The Special Registration Scheme introduced in the month of October, 2004 for registration of various entrepreneurs who come under the network of service tax provides that if they get registered on or before October 31, 2004 and pay service tax with interest thereon, no penalty can be imposed. The contention of the assessee is that they already got registered prior to .....

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..... ns of both sides. Having regard to the payment of original penalty of Rs. 8,390 and Rs. 3,500 and principles laid down in the aforesaid decisions, I am of the view that the assessee has got a strong prima facie case, as such pre-deposit is waived and stay is granted from its recovery pending disposal of the appeal. Application is allowed. List the appeal in its turn.
Case laws, Decisions, Jud .....

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