2009 (7) TMI 552

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....ppellant. Smt. Sudha Koka for the Respondent. ORDER 1. This appeal is directed against the impugned Order-in-Appeal No. 60/2007, dated 30-9-2007. 2. The relevant facts that arise for consideration are: that the appellant herein are registered Service Tax assessees who have rendered 'Manpower Recruitment Services'. The lower authorities came to the conclusion that the appellants have not d....

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....The learned Chartered Accountant, appearing on behalf of the appellants, would submit that the appellants have discharged the entire service tax liability and interest thereof before the expiry of the Extraordinary Taxpayer Friendly Scheme dated 20-9-2004 issued from D.O.F. No. 137/39/2004-CX.4. He produces the decision of the Hon'ble High Court of Rajasthan in the case of Union of India v. Amit K....

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....that the benefit of the scheme was claimed by the appellants before the Commissioner (Appeals) only. She would submit that the said judgment of the Rajasthan High Court will not be applicable. 5. On a careful consideration of the facts, I find that the issue is regarding non-payment of service tax for the period May, 2000 to March, 2005. It is undisputed that the entire amount of the service ta....

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....pectfully following the same, I hold that the penalty imposed for the violation of provisions up to October, 2004 is liable to be set aside and I do so. 6. I also find that the Adjudicating Authority has confirmed the demand of service tax for the period from November, 2004 to March, 2005, which was also discharged by the appellant along with interest prior to the issuance of show-cause notice.....