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2009 (1) TMI 215 - CESTAT, AHMEDABADRent-a-cab service - ‘rend-a-cab service’ became liable to service tax w.e.f. 1-4-2000. However, the appellants did not pay service tax up to February, 2002 since there was no provision in the contract between ONGC and the appellants for payment of service tax and there was correspondence between the appellants and ONGC regarding service tax and finally the matter was referred to the arbitrator who ruled in their favour and also ordered that the appellants should discharge the service tax liability and ONGC should reimburse the same. Thereafter appellants paid the service tax even before the issue of show cause notice by the Department – Adjudicating authority confirmed the demand and imposed penalty - Held that since the penalty imposed are minimum no further relief can be given
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