TMI Blog2012 (9) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... - Revenue was of the view that the appellants should have paid tax on the consideration received from RSRTC under the head for rent-a-cab scheme operator as as covered by defininton in entry at section 65 (20) of Finance Act - Held that:- Abatement under Notification 1/2006-ST and abatement of cum-duty price can be extended to the appellant - applicants directed to deposit - ST/1626 of 2010 - ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le under entry 65(105)(o) of Finance Act, 1994. A show cause notice issued on such basis demanding tax not paid during the period 01-06-2007 to 31-12-2007 along with interest and penalties has been adjudicated confirming an amount of Rs. 28,04,696/- along with interest and penalties and, imposing penalty under sections 76 and 78 of the Finance Act, 1994. In an appeal filed with Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant for the impugned period. 5. They also argue that even if they were liable to pay service tax they should have been granted abatement from taxable value as provided by notification 1/2006-ST, dated 01-03-2206 and hence they were liable to pay tax only on 40% of the gross amount charged by them. Further they submit that the value realized by them should be considered as cum-tax value and lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eans any service provided or to be provided, - ** ** ** ( o ) to any person, by a rent-a-cab scheme operator in relation to the renting of a cab; 8. We are prima facie not able to see how the activity of the appellants is not covered by the definition. The argument of the appellants basically challenges the virus of the above entry as also the later entry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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