ORDER
T.K. Jayaraman, Member (T)
1. In terms of the impugned order the appellant is required to pre-deposit the penalties as mentioned below:
Rs. 24,300/- under Section 78 and Rs. 32,225/- under Section 76 of the Finance Act, 1994.
2. The learned Advocate stated that in this case the liability has arisen prior to March 2004. Service Tax along with interest also had been paid before 30.08.2004, which is the cut of date for the “Extra Ordinary Tax Payer Friendly Scheme” notified by the Government of India. She cited the following case laws which hold that the scheme would be applicable even for the assesses who had taken out registration even prior to the introduction of the scheme.
a) Rakesh Rao v. CCE, Nasik 2008 (9). S.T.R. 478 (Tri.- Mumbai)
b) Now Courier & Cargo v. CCE & C, Nashik 2007 (83) RL T 239 (Cestat – Mum.)
3. She also stated that in this case the registration was taken in 2000.
4. The learned Departmental Representative stated that the scheme would not be applicable to the persons who had registered prior to the introduction of the scheme. Moreover, he cited that this point has not been urged by the appellant before the lower authority.
5. On a very careful consideration of the matter, I find that the appellant had already discharged the Service Tax liability along with interest. She has also relied on certain case laws to hold that the Extra Ordinary Tax Payer Friendly Scheme would be applicable even to cases where registration had been taken much earlier. Hence, at this stage, I order complete waiver of the penalties imposed till the disposal of the appeal.
(Pronounced and dictated in open Court)
