9911796707
TMI Blog2007 (1) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order]. - This stay application is directed against the imposition of penalty on the appellant. Since the issue involved is in narrow compass I grant waiver of pre-deposit of the penalty and take up the appeal itself for disposal. 2. The issue involved in this case is regarding the payment of service tax by the appellant in respect of services provided by him as clearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability and this itself is enough for imposition of penalty. It is the submission that the appellants should have been aware of the law and should considered all the issues and got himself registered but preferred to not to pay service tax and hence no lenient view is required to be taken. 5. Considered the submission made by both sides and perused the records. It is not disputed that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of service providers who are not registered and got themselves registered by 30th October, 2004 will get amnesty as regards imposition of penalty and the said scheme was applicable even to the assessees who discharged the service tax before the announcement of the said scheme. 6. Accordingly, respectfully following the above decision, the impugned order in so far as it relates to the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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