2010 (5) TMI 92

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.... the ground that the service provided by the appellant is business auxiliary service and taxable with effect from 01.6.03, the appellant was required to make the payment of service tax of Rs.3,08,881/- with interest as applicable. Further, penalties were imposed under Section 75A, 76, 77 & 78 of Finance Act, 1994. 2. The learned Chartered Accountant on behalf of the appellants submits that sinc....

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....ties under various sections of Finance Act, 1994 may be waived. 3. Learned DR on the other hand points out that registration was taken only after the appellant was informed and approached by the department. Further, he also submits that there was a scheme during the relevant period which provided for waiver of penalty if full amount of service tax was deposited before 31.10.04 and appellant tho....