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2015 (6) TMI 50 - CESTAT AHMEDABADTour Operator/ Rent-a-Cab Services - Bonafide beleif - Invocation of extended period of limitation - Penalty u/s 76, 77 & 78 - Held that:- Revenue came to know of the services provided by the appellant only through an audit of the records of M/s. ONGC. No service tax registration was obtained by the appellant during the relevant period of demand - extended period will be applicable to the present facts and circumstances. Providers of Rent-a-Cab/ Tour Operator services providers were under the impression that services provided to M/s. ONGC are not leviable to service tax. M/s. ONGC also conveyed to Rent-a-Cab service providers that service tax is not leviable as observed by this bench while passing order No. A/12094 to 12096/2014 dated 28.11.2014. This case is, therefore, fit for extending the benefit of Section 80 of the Finance Act, 1994 even if extended period is found applicable - Decided partly in favour of assessee.
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