2008 (9) TMI 270

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.... Appellant. None, for the Respondent. [Order]. - All the appeals are arising out of a common order and therefore, all are being taken up together for disposal. 2. The relevant facts, in brief, are that the Respondents are providing rent-a-cab services to their client, M/s. Surya Roshni Ltd., Malanpur. During the scrutiny of the records, it came to the knowledge of the central excise offic....

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.... 3. Heard the ld. DR on behalf of the Revenue. None appeared on behalf of the Respondents, in spite of issue of notices of hearing. 4. Ld. DR on behalf of the Revenue submits that by letters dated 11-1-2005 and 23-3-2005, the Respondents were directed to deposit the tax for the period 1-10-2000 to 31-3-2004. But no communication was made by them. He further submits that the Respondents did not....

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....rvices rendered to M/s. Surya Roshini Ltd. It cannot be inferred that the Respondents were aware of their service tax liability. I find that the Superintendent of Central Excise by letters dated 11-1-2005 and 23-3-2005 directed the Respondents to obtain registration and to pay the tax. But, they did not come forward to take registration and to pay the tax. It appears that the Respondents deliberat....