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2010 (5) TMI 217 - CESTAT, MUMBAIRent-a-Cab Scheme Operator Service- respondent was engaged in providing service relating the Rent A Cab Scheme Operator Service tax has been levied on the said service from 16.7.1997 and the respondent registered themselves on 13.3.2003. The respondent did not file any Service Tax-3 returns neither they have paid any service tax payable on the services rendered by them. Held that- counter the findings of the Commissioner (Appeals) mere saying that the ignorance of law is not an excuse, penalty should be imposable is not sustainable as the respondent has been able to give reasonable explanation for dropping the penalty. Hence, no reason to interfere with the impugned order, the same is upheld. Appeal filed the Revenue is rejected.
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