2006 (4) TMI 25

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....2005 whereby it is held that the appellant is liable to pay the service tax and the penalties for non-payment of such tax. 2. The relevant facts that arise for consideration are that the appellant was registered in 1998 as a service provider under the Service Tax provisions as security Agency. They did not pay the service tax due on the payment they collected from one of their customers. The au....

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....e services provided by them. The authorities had collected the information and on confronting the appellant about the payment, he agreed the receipt thereof. This is unbecoming of a registered service provider. He should have declared total receipts of the amount to the authorities and discharged the tax liability. Further I find that the appellant in this case has paid only the part amount of the....