2005 (2) TMI 9

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..... 2. The facts are not much in dispute. The appellants are engaged in the business of developing and printing of photographs. They got themselves registered under the category of photography services and they were allotted number by the competent authority on 7-8-2001, but they failed to file any ST-3 Return, nor paid any service tax for providing service to the customers from 16-7-2001 to 31-3 .....

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..... plea had been that, they were under the impression that the services offered by them were not subject to service tax. But this plea had been rightly not accepted by the authorities below as they were fully covered under the provisions of Service Tax Act w.e.f. 16-7-2001. Therefore, I do not find any illegality in the impugned order and the same is upheld. The appeal of the appellants is dismissed .....

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