2006 (12) TMI 517

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....stogi, SDR, for the Respondent. ORDER This appeal is directed against the order-in-appeal dated 10-5-06. 2. The issue involved in this case is regarding the service tax liability on the appellants in respect of the services provided by them as On Line information as Data Base Access and retrieval services. The appellants had obtained registration as provider of this particular servic....

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....d 78 of the Finance Act, 1994. On an appeal, the Commissioner (Appeals) also concurred with the findings of the adjudicating authority. 3. The authorized representative appearing on behalf of the appellant submits that they are not challenging the Service tax liability and the interest liability. It is their submission that their challenge is towards the imposition of penalties. He submits....

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....should have known their responsibility as regards the payment of Service tax on the amount collected by him. 5. Considered the submissions made by both the sides and perused the record. The appellant has not appealed against the Service tax liability or the interest thereof, hence that part of impugned order is upheld. It is their submission that they are against imposition of penalty unde....

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....eld that a Voluntary Disclosure Schemes known as Extraordinary Tax Payer Friendly Scheme was circulated vide letter dated 23-9-04. Under this scheme, any service provider who got registered up to 30-10-2004 are not liable for any penal action. The Commissioner (Appeals) held that in view of the immunity from penal action under this Extra Ordinary Tax Payer Friendly Scheme, no penalty is imposable ....