2006 (2) TMI 663

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..... appeal is directed against the Order-in-appeal dated 27-10-2004 wherein the Commissioner (Appeals) has set aside the Order-in-Original which imposes service tax and penalty on the respondents. 2. The relevant fact that arise for consideration are that the respondents is registered as service tax payer under the category of Rent A Cab service and were discharging the tax liability. The depar .....

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..... f the fact that the respondent has agreed for the submission of service tax liability and have paid all the service tax. This itself attract penal provisions under the Finance Act, 1994. I find that the respondent has admitted and accepted the tax liability and has paid the tax liability along with interest. The Commissioner (Appeals) in his findings at Para 5 has held as under :- "As regards th .....

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..... nched waiving the various penalties under the aforesaid Sections 75A, 76 & 77 etc. When the assessees who did not at all comply with the S.T. Law can be given immunity provided they pay the Service Tax along with appropriate rate of interest, there is no tangible and logical reason as to why the law abiding assessee who had got himself registered more or less in time and had also started paying th .....

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