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2012 (11) TMI 787 - CESTAT BANGALORETour Operator Services - appellants providing the services using their own vehicles and also using hired vehicles belonging to third parties - benefit of Notification No. 15/2007 – Held that:- the activities of the appellant will fall under the category of Tour Operator Services' even when they use vehicles belonging to third parties Extended period of limitation - held that:- appellant failed to disclose the service charges, in respect of services rendered using vehicles of third parties, in the returns filed by them. - they have collected the service tax from their customers. - Extended period of limitation to be invoked - in favor of revenue. Penalty - held that:- when penalty under Section 78 is sustained, there is no justification for sustaining a separate penalty under section 76. Notification 15/2007 has, for the period from 01.04.2000 onwards, has exempted service tax on value in excess of 40% of the gross amount - held that: - direct the original authority to requantify the tax liability and interest and the penalty under section 78 after allowing the benefit of exemption
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