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2013 (11) TMI 295 - CESTAT MUMBAIBenefit of Notification No. 39/97 Rent-a-cab operator service Held that:- The appellants are giving only cabs thus the appellants are not covered under the scope of tour operator service - the appellants are not entitled for the benefit of Notification 39/97-ST which covers only tour operator service - appellants are providing rent-a-cab service, there was no infirmity in the order for confirming the demand. Penalty Held that:- The appellants are registered as a provider of tour operator and paying tax and also filing statutory returns thus according to Section 80 of the Finance Act, it is not a case for imposition of any penalties thus the penalties set aside Decided partly in favour of assessee.
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