2006 (2) TMI 165

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.... 1. In this case the respondents, registered as Mandap keeper, did not discharge their service tax liability for the period 1-4-1997 to 30-6-2002. Show-cause notice was issued to the respondents and demand was confirmed against them and penalty imposed under various sections. The respondents discharged the service tax liability along with appropriate interest. Considering this fact the Commissi....

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....aking 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, dated 23-9-2004 to be operational up to 30-10-2004 in respect of the assessees who had not at all complied wi....