JUDGMENT :

Indrajit Mahanty, JJ. - The Orissa State Beverages Corporation Ltd. the Petitioner herein is a Government of Orissa undertaking and has sought to challenge the Order Dated 10.9.2008 (Annexure-1) passed by the Commissioner, Central Excise, Customs and Service Tax, Bhubaneswar.

2. The brief facts of the case are that a show cause notice was issued to the Petitioner-Corporation alleging that the Petitioner had engaged in rendering taxable "storage and warehousing service" during the period from 1.10.2002 to 30.6.2003 and "business auxiliary service" w.e.f. 1.7.2003 by managing depots with sufficient space for storage of the goods of the suppliers providing support for loading/unloading/ staking of the goods of the suppliers in the depots managing the inventory of the goods, providing security arrangements for the goods, selling the goods on behalf of the suppliers and ensuring payments as per the agreed rates from the sale proceeds to the suppliers.

3. It was further alleged that that the Petitioner had been providing such service without registration and was not paying service tax leviable thereon and therefore, the said service tax not paid became liable for recovery under p