2006 (2) TMI 664

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..... f 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 demand was confirmed and penalty was imposed under different sections. On appe .....

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..... nts 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 Central Board of Excise Customs letter dated 20-9-2004 covers this kind of infraction .....

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..... e 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 various penalties under the aforesaid Sections 75A, 76 77 etc. When the assessees who did not at al .....

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