Pankaj Mithal, J. - (1.) Heard Sri Praveen Kumar, Learned Counsel for the appellant and Sri Shashi Matthews along with Sri Rishi Raj Kapoor, Learned Counsel appearing for the respondent.
(2.) The order impugned in this appeal is that of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 23-1-2009 in respect of Service Tax for the period from 1-1-2000 to 30-9-2002 [2009 (14) S.T.R. 486 (Tri.-Del.)].
(3.) In respect of Service Tax for the above period, a show cause notice was issued on 313-2003 and the order-in-original was passed by the Assessing Authority on 30-12-2004 confirming the demand of Rs. 56,33,000/- and imposing penalty of equal amount as well as Rs. 500/- for not seeking registration under the provisions of the Finance Act, 1994 (hereinafter referred to as 'the Act').;