2006 (10) TMI 29

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....age 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 understanding was not liable to service tax and there was some confusion about the same and therefore a clarification was issued b....

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....empted 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 = 2005 (188) E.L.T. 454 (Tri. - Del.) wherein it has been held that when payment has been made prior to the introduction of the ....