TMI Blog2012 (9) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... /597/2011(PB) - Dated:- 29-9-2011 - Ms. Archana Wadhwa, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri Tarun Chawla, Advocate, for the Appellant. Shri Sheo Narayan Singh, Jt. SDR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The appellant are engaged in the business of running of guest house and rent-a-cab to their various clients. The appellant company was incorporated in the month of February, 2002. Their company have two Directors namely Shri Bharat Bhushan Suri and Smt. Sikha Suri. The services of rent-a-cab operator as defined under Section 65(91) read with Section 65(105)(o) of Finance Act, 1994 become taxable w.e.f. 16-10-98. In December, 2003, the appellant s activities of rent-a-cab service came to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoking longer limitation period under Section 73(1) by holding that non-payment of tax was deliberate as the appellant had knowingly had not paid the tax and filed the returns. 1.3 Against this order of the Commissioner, this appeal has been filed. 3. Heard both the sides. 4. Shri Tarun Chawala, Advocate, ld. Counsel for the appellant, pleaded that the impugned order was passed behind the back of the appellant and thus, the principles of natural justice have been violated, that there was no suppression of any facts on the part of the appellant, and longer limitation period under Section 73(1) has been arbitrarily invoked, that no penalty was imposable on the appellant under Section 75A, 76, 77 and 78 of the Finance Act, 1994, and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant have not disputed that during the period of dispute, they were renting cabs to their clients. Therefore, we hold that their activities were covered under Section 65(91) read with Section 65(105)(o) of the Finance Act, 1994 and hence, the same attracted Service tax. Though the appellant in their memorandum of appeal have pleaded that the Service tax demand is not sustainable, they have not given any reasons for the same. However, we find merit in their plea that the adjudicating authority has confirmed the demand by calculating the Service tax at the applicable rate on the gross amount received by them without considering the exemption under Notification No. 2/06-S.T. (predecessor Notification No. 9/04-S.T.), which subject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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