SAMTECH CYBERNETICS PVT. LTD. Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(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.

(3.) SHE also stated that in this case the registration was taken in 2000.