2006 (3) TMI 72

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... dated 6-9-2005, which upheld the order wherein penalty was imposed on the appellant. 2. Relevant facts that arise for consideration are that the appellant was registered as service provider. He did not pay the service tax nor did he file any returns within the due dates even after getting registered. He paid the service tax liability and interest thereon by 16-7-2004 and also filed the returns....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....certained from the fact that the appellant discharged the total tax liability and interest thereon before the issue of show-cause notice. Further the Board vide extraordinary scheme dated 23-9-2004 granted immunity from the penal proceedings to the persons who had not registered themselves under Service Tax but come forward register and pay the service tax and interest thereon before 30-10-2004. I....