2006 (4) TMI 28

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....7 of the Finance Act, 1944 for non-payment of the Service Tax liability. 2. Considered the submissions made by both sides and I find that the appellant have already deposited the amount of Service Tax liability and the interest thereon before the issue of show cause notice. Hence I dispense with the pre-deposit of the amount of penalties and take up the appeal for disposal with consent of both ....

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....thereon before 30-10-2004. I find from the records that in this case the appellant have discharged the service tax liability and the interest thereon lastly on 25-8-2004. I do not find any reason why this amnesty scheme cannot be extended to the current appellant before me. The said amnesty scheme has given amnesty against any penal proceedings for those people who come forward and pay the service....