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2017 (9) TMI 713 - AT - Service TaxRectification of Mistake - Business Auxiliary Services - Rent-a-Cab Operator service - Held that: - As regard the claim of the appellant that the service is classifiable under "Rent-a-Cab Operator" and same is taxable prior to 1-6-2007, we are of the view that in the earlier order this tribunal has classified the service under Tour operator, therefore now the same attained finality, particularly in the appellant's own case, therefore appellant cannot raise this issue at this stage - out of all types of BAS, some service on which tour operator has paid service tax is a matter of fact which needs verification. Penalties - Held that: - since in the earlier order involving the same issue, penalties were set aside, following the same, we set aside the penalty. As regard correct service tax liability, the matter is remanded to the original adjudicating authority to pass a fresh order. Application allowed in part and part matter on remand.
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