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2016 (8) TMI 592 - AT - Service TaxLevy of penalty - benefit of doubt – Classification - rent-a-cab service – tour operator service – Held that: - the revenue was not clear about category of services under which assessee can be taxed and that is why initially revenue issued a show cause notice under the category of tour operator services. Though there is observation of the Assistant Commissioner in the earlier order that the appellants services are properly classifiable under rent a cab services but by the time such observation was made by the adjudicating authority, the period under the present case had lapsed. The appellant was under the bonafide belief that there services may fall under different category or that may not be taxable at all as they were not admittedly covered under the tour operator services. Benefit of doubt extended to assesse – penalty set aside. Appeal allowed – decided in favor of appellant.
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