25 June 2013
it is applicable to The Person who has not paid the tax dues, Tax dues means the service tax due or payable under the chapter or any other amount due or payable under section 73 A there of for the period beginning from 1st day of October 2007 to 31st DEC, 2012 including a cess , leviable there on in any other act for the time being in force but not paid as on 31st march 13