2008 (2) TMI 370

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....r the Respondent. [Order]. - Ld. Advocate Shri S.J. Vyas appearing for the appellant submits that he is not disputing confirmation of demand of duty or interest against the appellants, but submits that the original Adjudicating Authority while deciding the duty demand against the appellant had exercised his discretion and imposed penalty of Rs. 500/- in terms of Section 75A and of Rs. 20,000/- ....

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.... para-3 of the order "3. The appellants have submitted that they were under the bona fide belief, on account of pendency of Writ Petition before the Hon'ble High Court that the service tax is not to be paid on the above services. In any case they have referred to Extra Ordinary Tax Payer Friendly Scheme introduced by the Government wherein penalty was not to be imposed if the assessee got himse....