2008 (6) TMI 112

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..... pondents. [Order per: Shri M. V. Ravindran, Member (Judicial)] - 1. This appeal is filed by the revenue against the order-in-appeal No.CEX/AKD/113/NSK/APL dated 17/07/2007. 2. Considered the submissions made by both sides and perused the records. 3. The revenue is in appeal against the order-in-appeal on the ground that the Ld. Commissioner (Appeals) has set aside the order-in-original imposing .....

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..... service tax provider who registered himself and paid service tax along with interest prior to 30/10/2004 is not liable to any penalty under the said scheme. Hon'ble Tribunal, Mumbai applied the same ratio in many similar cases, one of them being in the case of SS Shah Vs CCE, Nasik vide Order No.A/1536/C-IV/SMB/WZB/2006 dated 04/09/2006. As a lower appellate authority, I am bound to follow the sa .....

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