https://www.taxtmi.com/caselaws?id=32163 The High Court affirmed that the Amnesty Scheme dated 20.09.2004 applied to the respondents, granting them immunity from penalties if they paid the required tax and interest by the specified date. The court emphasized the scheme's aim to widen the service tax net and generate revenue, concluding that it should be implemented fairly and uniformly. The decision upheld the majority view from Tribunal rulings, ensuring consistency and avoiding legal uncertainty. The appeals were dismissed, confirming the applicability of the Amnesty Scheme to registered assessees who fulfilled its conditions within the stipulated timeframe. en-us Mon, 08 Dec 2008 00:00:00 +0530 Fri, 11 Apr 2014 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32163 The High Court affirmed that the Amnesty Scheme dated 20.09.2004 applied to the respondents, granting them immunity from penalties if they paid the required tax and interest by the specified date. The court emphasized the scheme's aim to widen the service tax net and generate revenue, concluding that it should be implemented fairly and uniformly. The decision upheld the majority view from Tribunal rulings, ensuring consistency and avoiding legal uncertainty. The appeals were dismissed, confirming the applicability of the Amnesty Scheme to registered assessees who fulfilled its conditions within the stipulated timeframe. Case-Laws Service Tax Mon, 08 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32163