Union Of India vs M/S Amit Kumar Maheshwari & Anr on 8 December, 2008
"As regards the imposition of various penalties under
the different Sections quoted above for violation of
the relevant provisions, I find that there are catena
of decisions of various appellate for a to the effect
that in the initial stages of introduction of this
public oriented wide spread new levy, many of new
assessees being ignorant, such procedural delays in
taking up of registration and consequent filing of the
returns etc. a lenient view can be taken. This was
precisely the reason as to why many new Voluntary
Disclosure schemes for voluntary compliance like Extra
Ordinary Tax Payer Friendly Scheme declared under
Board's F.No. 137/39/2004-Cx.4 dtd. 23.09.04 to be
operational upto 30.10.04 in respect of the assessees
who had not at all complied with the provisions of
Service Tax Law had been launched waiving the various
penalties under the aforesaid Sections 75A, 76 & 77
etc. When the assessees who did not at all comply with
the S.T. Law can be given immunity provided they pay
the Service Tax along with appropriate rate of
interest, there is no tangible and logical reason as
to why the law abiding assessee who had got himself
registered more or less in time and had also started
paying the Service tax along with interest, much
before the new scheme became operational, should be
denied the benefit of waiver of the penal provisions
referred to above for late registration, delay in
filing of relevant returns etc. all of which are
procedural in nature. In view of my aforesaid
findings, I am inclined to waive the penalties imposed
on the said party."