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2015 (11) TMI 1488 - AT - Service TaxDemand of service tax - Rent-a-Cab services and Tour Operator services - Held that:- Appellant paid the tax after detection by the Central Excise officer in 2007, for the period 2002 to 2007. On a query from the Bench, the learned Counsel submits that the appellants charged the service tax on the gross amounts, but they paid the tax after deduction the tax on TDS amount which has not been deposited with the Government. Therefore, the penal provisions should be followed. After considering the submissions of both sides, we find that imposition of penalty under Section 78 of the Finance Act, 1994 is sufficient and therefore, other penalties would be liable to be set-aside. Learned Chartered Accountant also submits that the adjudicating authority had not given option to pay penalty under Section 78 of the Act of 25% of the tax alongwith interest and penalty within 30 days. - demand of service tax on Rent-a-Cab service alongwith interest and penalty under Section 78 of the Finance Act, 1994 is upheld and other penalties are set-aside. The appellant is given option to pay penalty 25% of the tax alongwith entire amount of tax and interest within 30days from the date of communication of this order, under Section 11AC of the Central Excise Act, 1944, read with Section 78 of the Finance Act, 1994. - Appeal disposed of.
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