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2019 (7) TMI 333 - AT - Service TaxRent-a-cab service - Abatement of value - validity of demand - HELD THAT:- There is no challenge in respect of the demand under the head ‘Tour Operator’ service. Since the appeal does not contain any ground with respect of ‘Tour Operator’ service, no benefit in respect of such services can be granted. Time Limitation - no suppression of facts - HELD THAT:- There are no suppression or mis-statement of facts - the demand for extended period of limitation is set aside. Penalty - HELD THAT:- It is settled law that penalties under both section 76 & 78 cannot be imposed. Penalties under both section 76 & 78 have been imposed in the impugned order. The penalty under section 76 is set aside. Appeal allowed in part.
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