2009 (1) TMI 181

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.... 1-7-2003 to 31-8-2004. The order also sustained demand of applicable interest on this amount. Penalties have also been imposed on the appellants under sections 75A, 76 and 77 of the Finance Act, 1994 ('the Act'). The assessee paid the tax due immediately on their liability being pointed out by the authorities in September 2004. The interest due was also paid on 25-9-2004. The appellants' case is that they had failed to follow the formalities including payment of service tax due out of ignorance of the provisions. As they made good the non-payment of service tax due along with interest it is prayed that penalties imposed may be vacated. The original authority had demanded service tax of Rs. 15,723 which the appellants had claimed to relate ....

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.... ignorance of the appellants did not call for the harsh penalties imposed on them. It is also submitted that the department had introduced "extraordinary taxpayer friendly scheme for instant registration to service provider". In terms of this scheme, service providers who had failed to register themselves with the department for any reason could get themselves registered and pay the defaulted tax along with interest. Penal proceedings against the person following the scheme and pays the dues including interest before 30-10-2004 would be completely waived. It is claimed that the appellants were eligible for amnesty from penalties in terms of 'extraordinary taxpayers friendly scheme'. They had paid the service tax and interest due on 25-10-20....