2006 (12) TMI 458

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.... to file return for the period April, 1999 to March, 2003 on or before stipulated period. The Assistant Commissioner, Service Tax, Central Excise and Customs, Nashik-IV Division issued the show cause notice and adjudicated the same confirming the service tax and interest amount thereon and appropriated the same since the assessee has paid said amount prior to issuance of show cause notice. Further....

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....er contention is that there was no deliberate intention in delaying the payment but under the bona fide belief that they are not covered by the service tax network. Even otherwise, it is claimed that the Finance Ministry has announced the Amnesty Scheme during the year 2004 inviting taxpayers to pay the same on or before October 31, 2004 with interest amount if any, so that they can avail exemptio....