TMI Blog2007 (9) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax was payable even if a person was engaged in the business of engaging taxis for customers and giving them service even without owning or plying the vehicle, under the category of running ‘rent-a-cab scheme of operators’ – larger period invocable – penalty justified - ST/112/2007 - A/2391/2007-WZB/AHD - Dated:- 5-9-2007 - Shri M. Veeraiyan, Member (T) Written Submission, for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns; these facts came to the notice of the department on the basis of investigation and the details were obtained from Gujarat Electricity Board. Accordingly the original authority passed the order by which, the service tax of Rs. 2,27,177/- along with interest was demanded, penalty of Rs. 2,27,177/- imposed penalty under Sections 77 78 of Finance Act, 1994. (c) The Commissioner (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Secretary, Federation of Bus Operators Associations of Tamil Nadu v. Union of India, 2006 (2) S.T.R. 411 = 2001 (134) E.L.T. 618 (Madras), holding that service tax was payable even if a person was engaged in the business of engaging taxis for customers and giving them service even without owning or plying the vehicle, under the category of running 'rent-a-cab scheme of operators'. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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