2008 (1) TMI 187

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....enalty under Sections 75A, 76, 77 and 78 of Finance Act, 1994. 2. The appellants were providing service to M/s. Airtel by way of selling sim cards, mobile connections and recharge coupons. They were earning commission against the sales of sim cards, mobile connection and recharge coupon. The appellant got registration on 6-12-2004. They paid tax in the month of March, 2005 for the period July, ....

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....DR reiterates the finding of the Commissioner (Appeals). He submits that the appellants were registered in the month of December, 2004. He further submits that the appellant failed to avail the amnesty scheme upto November, 2004 and therefore, they are liable to pay penalty under the Finance Act, 1994. He submits that the department detected the short levy of tax and it is a case of suppression of....

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.... to avail the amenity scheme valid upto 30-11-04 in order to avoid penal provision. It is seen that the appellant obtained the registration on 6-12-2004. I find that the appellant paid the tax and filed the return in the month of March, 2005. It is seen that the appellants themselves got registration and there was confusion of levy of tax and therefore, there is no material for suppression of fact....