2008 (11) TMI 162

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.... - This is an application for waiver of the respondent of pre-deposit of interest on service tax and penalties imposed by the impugned order. The appellant is engaged in providing manpower supply agency service which became taxable w.e.f. 16-6-05. The appellant was required to obtain service tax registration and start complying with the provisions of Finance Act, 1994 and of the Rule made there un....

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....Advocate, the learned counsel for the appellant, pleaded that in this case, the appellant had come forward to obtain service tax registration and pay the service tax on his own and the reason for delay in obtaining the service tax registration was that he was not aware that this service had become taxable. He, therefore, pleaded that prima facie, this is not a case for imposing penalty and request....