2007 (5) TMI 87

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....iginal dated 4-5-2006 which upheld the order-in-original confirming the amount of Service tax but set aside the amount of penalties imposed on the respondent. 2. None appeared for the respondents despite notice. Since the issue in this case is in a narrow compass, the appeal is taken in the absence of the respondents. 3. Heard the ld. JDR and perused the records. It is seen from the re cords....

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....ice tax is pay able on receipt of payments. I find that the SCN did not work out the delay with reference to Rule 6 ibid. (3) The appellant refers to the scheme of Nov./Dec. 04 i.e. Extra-ordinary Tax Payer Friendly Scheme under F.137/39/2004- pay the tax till then were entitled to take the registration, pay the tax with interest without any liability to penalty. Such scheme is devised at a par....