Centrum Travels Pvt. Ltd. vs C.C.E. on 5 October, 2006
50 and CCE, Bhopal v. Bhojpur Club reported in 2006 (75) RLT. 446 (CESTAT, Del.). Ld. Counsel would also rely on the scheme launched by the Finance Minister in Sept'04 for enabling service tax defaulters to discharge service tax liability without any penal liability till 30.10.04. The submission is that since the appellant had paid the entire tax and interest before the expiry of the scheme, penalty is not justified.