2006 (2) TMI 664

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....pondent. ORDER The issue involved in this case is regarding escapement of service tax, on services provided by the respondent under the category of security services. The respondents did not file service tax return, did not take registration and delayed the payment of service tax to the Government. Show cause notice was issued to the respondents demanding service tax and on adjudication the ....

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....of land will not prevail. 3. Considered the submissions. I find that the appellants were not registered for the period of service provided by them from 16-10-98 to 31-10-2001 and have also not filed service tax returns. Show cause notice dated 4-9-2002 was issued to service tax liability. It is not in dispute that the respondents had not got registered and has not paid the service tax. The....

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..... 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. 23-9-04 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 va....