2007 (1) TMI 658

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....his appeal has been filed against OIA No. 99/06, dated 22-5-06 passed by the Commissioner of Central Excise and Customs (Appeals) Cochin. Learned advocate submitted that the issue relates to non-payment of service tax for the period from 2000 to 2005. The appellant is a proprietary concern and he was not aware of the Service Tax laws. However, the appellant paid the service tax liability along wit....

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....bsp; Kitex Ltd. v. CCE, Cochin (Final Order No. 2082/06 dated 21-12-2006 passed by CESTAT, Bangalore) He said that he is not challenging the levy of interest which has already been paid. He urged that this bench has been taking a consistent stand on this issue. 2. The learned DR urged that the appellant had not taken registration for payment of service tax as required under the Finance Act ....