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2012 (9) TMI 73 - CESTAT, NEW DELHIDemand of service tax – penalty - services of rent-a-cab operator – Held that:- 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 - 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. - matter is remanded to the Commissioner for de novo adjudication after considering the appellant’s claim for exemption under Notification No. 2/06-S.T.
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