2008 (9) TMI 139

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..... ORDER 1. Revenue filed this appeal against Order-in-Appeal No. 4/ST/APPL/ALLB/2008, dated 26-2-2008. 2. Ld. DR reiterates the Grounds of Appeal. He submits that the Commissioner (Appeals) failed to appreciate that the service tax Amnesty Plan was mooted by the Government of India to allow service provider to come under the tax net and should pay the tax within 30-11-2004. He further sub....

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....is that the respondents are registered prior to the Extraordinary Tax Payers Friendly Scheme and not registered this immunity scheme. Therefore, are liable to penal action. (6) I find that the service provider who registered and paid service tax during Extraordinary Tax Payer Friendly Scheme up to 30-10-2004, not liable to any penalty. Therefore, I find no infirmity in the finding of the Commis....