https://www.taxtmi.com/caselaws?id=184754 The Tribunal set aside the impugned order and restored the original authority's decision in a case concerning the interpretation of the Extraordinary Tax Payers Friendly Scheme. The Tribunal held that the scheme did not apply as the appellants were registered before its introduction. Additionally, it was established that payment of service tax with interest before a specified date exempts the assessee from penalties. Consequently, the Tribunal overturned the Commissioner (Appeals) decision on penalty imposition and disposed of both appeals accordingly. en-us Tue, 20 Mar 2007 00:00:00 +0530 Tue, 19 Jul 2016 12:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184754 The Tribunal set aside the impugned order and restored the original authority's decision in a case concerning the interpretation of the Extraordinary Tax Payers Friendly Scheme. The Tribunal held that the scheme did not apply as the appellants were registered before its introduction. Additionally, it was established that payment of service tax with interest before a specified date exempts the assessee from penalties. Consequently, the Tribunal overturned the Commissioner (Appeals) decision on penalty imposition and disposed of both appeals accordingly. Case-Laws Service Tax Tue, 20 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184754