2006 (6) TMI 481

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....August 31, 2005, which reduced the penalty imposed on the appellants. The relevant facts that arise are consideration the appellant was providing services of consulting engineering and applied for registration on March 3, 2002. The appellant discharged the tax liability and the interest thereon between May 18, 2002, and January 27, 2003. The Department issued show-cause notice to the appellant ....

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....missions made by both sides and perused records. I find from the records that the respondents have deposited the entire amount of the service tax and the interest thereon, before the issuance of show-cause notice. The Government of India in September, 2004, came out with the amnesty scheme for waiver of penal proceedings against those assessee who have not got themselves registered with the author....