TMI Blog2006 (2) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2000 to March, 2003 and show cause notice was issued to them, after a visit of the officers to their premises, asking them to show cause as to why demand of service tax of Rs. 1,00,161/- be not demanded from them and why penalty be not imposed on them under Sections 76, 77 78 of the Finance Act, 1994 for the violation of the provisions of Finance Act in respect of collection of service tax and not remitting the same to the Government. The appellants deposited part of the amount of service tax on 31-3-2004 and contested show cause notice. The adjudicating authority in his Order-in-Original confirmed the amount of duty and imposed penalty on the appellants under Sections 76, 77 78 and also directed them to deposit the amount of interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants to submit service tax return but they failed to do so. Hence, he submits that penalties imposed on the appellants are correct and there is no need to reduce the penalties. 5.Considered the submissions made by both sides and perused the record. I find from the record that the appellants have themselves got registered under the provisions of service tax on 6-12-2000. It is also not disputed that the appellants are small-scale operators of Renting Cabs inasmuch as lower authorities held that he was owning only less than 15 Nos. of cabs. It was also submitted by both sides that the appellants did not file returns in spite of taking registration certificate from the authorities. 6.It is also found from the record that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commences with immediate effect and will be operational only upto 30th October 2004 and no extension will be allowed. You should publicise the scheme and organize sufficient numbers of camps to facilitate the service providers who wish to avail of the relaxations given under the scheme, throughout your jurisdiction. You should instruct your officers to be courteous and polite, they should not put any uncomfortable questions to the persons opting for the scheme." From the above-reproduced paragraphs of the C.B.E.C. letter it cannot be seen that the Board has granted amnesty even to those who had not got themselves registered with the authorities and not paid service tax. In this case, if the appellants before me would not have got registe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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