2007 (1) TMI 504

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.... the case, in brief, are that the appellants are engaged in providing services of cable operator on which service tax was leviable with effect from August 16, 2002 under section 65 of Chapter V of the Finance Act, 1994. Show cause notice dated September 10, 2004 was issued demanding service tax amounting to Rs. 42,003 and imposition of penalty, interest for non-payment of service tax during the pe....

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....ed tax in terms of the aforesaid scheme within the stipulated period and, therefore, no penalty can be imposed upon them. He relied upon the decision of this Tribunal in the case of CCE, Bhopal v. R.K. Electronic Cable Network [2006] 2 STR 153 (Tri.-Del). Therefore, he submits that in the facts and circumstances when the appellant deposited tax voluntary in terms of the Scheme, no penal action can....