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2013 (12) TMI 39 - AT - Service TaxPenalty under Sections 76, 77 and 78 - The appellant was a registered tour operator but failed to file any returns nor remitted any tax - Notification No.15/2007/ST, dated 04.04.2007 - Held that:- . As the appellant is not entitled to the benefits under Notification No.25/2004/ST, dated 10.09.2004 (being a tour operator engaged in the business of operating tours in tourist vehicle covered by the permit granted under Motor Vehicles Act), it cannot claim exemption on the basis of this exemption Notification. The order of the Commissioner (Appeals) dated 04.02.2013 is therefore correct in its conclusion though for inadequate reasons recorded. In any event the appeal is against the conclusion and the conclusion of the appellate authority for the reasons we have recorded, is impeccable - Decided against assessee.
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