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2017 (1) TMI 100 - AT - Service TaxRenting of cabs - evasion of tax - suppression of facts - Held that: - It is therefore evident that the appellants have resorted to suppression with an intent to evade service tax. As for the plea of the appellants that there were calculation errors and change of duty, given the above finding of deliberate suppression, the plea of calculation errors and bona fide mistake is not tenable. In any event, it was responsibility to the appellants to calculate and apply the rate correctly. Benefit of reduced mandatory penalty - option of 25% of penalty within 30 days - Held that: - the question of reduced penalty by the Tribunal was examined by this Tribunal in BSL Vs. CCE, Jaipur-II [2016 (6) TMI 74 - CESTAT NEW DELHI], wherein it was held that Gujarat High Court judgment in the case of Ratnamani Metals & Tubes [2013 (12) TMI 1397 - GUJARAT HIGH COURT], no longer remains good law and therefore, can no longer be followed while the law laid down by Gujarat High Court in the case of Rajshree Dyg. & Ptg. Mills (P) Ltd. v. Commissioner [2014 (9) TMI 291 - GUJARAT HIGH COURT], becomes good and binding law to be followed - benefit of reduced mandatory penalty cannot be extended to the appellants. Appeal dismissed - decided against appellant.
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