2006 (10) TMI 29

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..... imposable especially in view of Extra Ordinary Tax Payer Friendly Scheme introduced by government
[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 .....

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..... heme which was introduced in the month of September 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 Se .....

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