TMI Blog2008 (2) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... hat assessee is registered from 29/9/03 so Scheme date 20/4/04 is not applicable, is not acceptable – no justification for enhancement of penalty by commissioner in review order - ST/68/2007 - A/343/2008-WZB/AHD - Dated:- 29-2-2008 - Ms. Archana Wadhwa, Member (J) [Order] - 1. As per facts on record, show cause notice was issued to the appellant for confirmation of demand of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant has drawn my attention to the Extra-ordinary Taxpayer Friendly Scheme dated 20-9-2004, which is to the effect that if the entire tax as regards the past service tax liability stands paid along with interest by 30-10-04, no penalty shall be imposable. Admittedly, the appellants have paid tax before the said date. As such, it is their prayer that the penalty enhanced by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration. As such, the ratio of the law as declared in both the cases is not applicable. I find that the Tribunal in the case of C.C.E., Bhopal v. Bharat Security Services Worker's Cont. - 2006 (3) S.T.R. 703 (Tri- Delhi) = 2005 (188) E.L.T. 454 (Tribunal) has held that service provider registered with the department is entitled to the benefit of the said scheme if the service tax for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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