2007 (4) TMI 191

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....l is directed against the order-in-appeal dated 13/10/2006, vide which the Ld. Commissioner (Appeals) set aside the penalty imposed on the respondent by the adjudicating authority.  2. None appeared on behalf of the respondent despite notice. Since the issue involved in this case is in a narrow compass,  covered by the decision of the Tribunal, I take up the appeal for final disposal ....

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....ant claims that the immunity provided therein should also be extended to them.  It has been held in the case of CCE, Bhopal Vs. Bharat Security Services & Workers Cont. (2005 (188) ELT 454 (Tri.-Delhi) that a service tax provider who registered himself and paid service tax along with interest prior to 30/10/2004, is not liable to any penalty under the said scheme.  Hon'ble Tribunal, Mumb....