2006 (10) TMI 34

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....mpugned order whereby the demand of service tax was confirmed and penalty is imposed. 2.The appellants are not contesting the demand. The appellants are only challenging the order to the extent where penalty is imposed on the appellants. 3.The contention is that the Government of India issued a Scheme which was extended up to November, 2004 and as per Scheme, if service provider got register....

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....ause they were already registered as service provider with the Revenue department and has not paid the service tax. Therefore, they are liable for penal action. 6.I find that the appellant paid service tax along with interest during the operation of Amnesty Scheme. The Tribunal in the case of Dewal Tours & Travels (Supra) held that benefit of the Scheme is available to the assessee who has paid....

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....ave not got themselves registered to far. The details of the scheme are enclosed as annexure. This scheme aims to register all service providers on the basis of their declaration and who had earlier failed to register themselves with the department due to ignorance or any other reason with full waiver of penalty. This scheme is effective with immediate effect. As per the scheme any service prov....

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....able questions to the person opting for the scheme." From the above reproduced paragraphs of the C.B.E.C. letter it can be seen that the Board has granted amnesty even to those who had not got themselves registered with the authorities and not paid service tax. In this case, if the appellants before me would not have got registered in June 2000, he could have availed the benefit of this amnesty....