2006 (10) TMI 29

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..... 05/2006-WZB/C-IV/(SMB) - Dated:- 17-10-2006 - [Order]. - The appellants in this case are engaged in the service of storage and handling of empty containers which is liable to service tax under the category storage and warehousing services. The appellants however failed to pay service tax for the period from 1-10-2002 to 30-4-2003 nor filed ST 3 return for this period which as per their unders .....

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..... r 2004 permitted all tax payers to pay tax in respect of period prior to the introduction of the scheme with interest and exempted them from penalty. In their case the payment has been made prior to the introduction of the scheme. He referred to the decision of the Tribunal in the case of Commissioner of Central Excise, Bhopal v. Bharat Security Services Worker's Cont. - 2006 (3) S.T.R. 703 = 20 .....

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