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    <description>The Extra Ordinary Tax Payer Friendly Scheme granted immunity from penal action to service providers who registered by 30-10-2004 and paid service tax within the scheme period. Where the respondents had paid the tax with interest before that date, the Tribunal accepted that the scheme benefit applied and no penalty could be sustained. The operative effect was that timely compliance under the scheme protected the respondents from penal liability.</description>
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