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2018 (2) TMI 1862 - CESTAT NEW DELHIClassification of service - Rent-a-cab service or not - scope of person to be considered as rent a cab operator - penalty - Held that:- The evidence from the records indicates that the appellant did provide the motor vehicles to their sister concern and received considered based on usage. As such, we find no reason to vary the impugned order - however, the case of waiver of penalty under Section 80 can be considered favourably. Admittedly, the appellants are mainly engaged in goods transport service and incidentally they have provided three passenger motor vehicle to the sister concern for transport of officers and staff. It would appear that appellant had reasonable cause to consider themselves as not rent a cab operator. While upholding the tax liability, it is proper that Section 80 have been invoked for setting aside the penalty under Section 78 - appeal allowed in part.
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