2007 (6) TMI 215

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....spondent ORDER 1. Heard both sides and perused record. 2. The appellant provides services relating to marketing, sale and promotion of pre-paid cellular connections. They also undertake recharge of SIM cards and providing of customer care services. The appellant had not taken registration or paid the service tax on the services provided. Therefore, Central Excise Authorities issued notice....

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....hemselves with the department due to ignorance or any other reason with full waiver of penalty. This scheme is effective with immediate effect. 2. As per the scheme any service provider can make a declaration to the department with regards to his past liabilities towards the service tax and interest payable. Without any inquiry or questions, the departmental authorities will accept the declarat....

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....ore penalty was not attracted. This contention was rejected by the adjudicating and 1st Appellate Authority. The finding of the Commissioner (Appeals) may be read:- 'On the contrary, the adjudicating authority has observed that the party cannot be given benefit of immunity from penalty under the Extraordinary Tax Payer Friendly Scheme as the department has already started enquiry against them a....

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....y. Therefore, I am in agreement with the Adjudicating Authority in rejecting the benefit of said scheme. I also observe that all the case laws cited by the appellants are distinguishable on the ground that in none of the cases, the parties were caught by the department evading service tax. As such, I hold that the appellants are not entitled for benefit of said extraordinary tax payer friendly sch....