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2017 (7) TMI 350 - AT - Service TaxPenalty u/s 76 and 78 - Rent a Cab Scheme Operator Service - case of appellant is that Since, the service tax was levied for the first time w.e.f. 01.06.2007, there was confusion on the applicability of service tax for supply of buses to Ahmedabad Municipal Transport Corporation (AMTC) - Held that: - undisputedly the appellant had been providing Rent a Cab Service to Ahmedabad Municipal Corporation (AMC) under an agreement dated 25.09.2006 and the levy was brought into w.e.f 01.06.2007. In the initial period, there was confusion about the applicability of levy to owners who supply of buses to various State transport corporations - Under the circumstance of uncertainty in law, the appellant could not pay the service tax for about six to eight months ie.e for the period from 01.06.2007 to 01.01.2008, which was paid by them on 31.03.2008 alongwith interest - it is a fit case for invoking under Section 80 of the Finance Act, 1994 - penalty set aside - appeal allowed - decided in favor of appellant.
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