2006 (4) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 authorities on an investigation found....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ities 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 Tax liability confirmed by the adjudic....