TMI Blog2015 (6) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... stration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices provided by the appellant to M/s. ONGC, Surat. Both the lower authorities decided the issue against the appellants. While filing the present appeals appellant did not contest the issue on merits but contested the issue on time bar and that penalties imposed are not attracted in the present proceedings. 2. Shri R. Subramanya (Advocate) appearing on behalf of the appellant argued that M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in these appeals and penalties have been correctly imposed. 4. Heard both sides and perused the case records. 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. On applicability of extended period, I agree with the view expressed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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