2008 (11) TMI 103

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....Order] - The service provided by goods transport agency became taxable w.e.f. 01/01/05. Since, the appellant was providing the service they took the registration. However, during period from January 2005 to December 2005 neither any service tax was paid nor any ST-3 return was filed. The appellant paid the service tax for January 2005 to December 2005 period alongwith interest only in January 2006....

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....merit though the appellant was not present. 3. The learned Departmental Representative pleaded that since the service tax for January 2005 to March 2005 and thereafter for period from April 2005 to December 2005 was not paid by the due date and admittedly no service tax returns filed for January 2005 to March 2005 period and April 2005 to September 2005 period which were due on 25-04-05 and 25-1....