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2023 (3) TMI 129 - AT - Service TaxLevy of penalty u/s 76 and 77 of FA - taxability under the category of rent-a-cab-operator services or not - deemed sale or not - the first submission advanced by the learned chartered accountant for the respondent that the appeal filed by the Department has been rendered infructuous since the impugned order had merged with the order of the Tribunal cannot be accepted - HELD THAT:- The Tribunal was considering the submissions advanced by the appellant in the appeal filed by the respondent and the present appeal has been filed by the Department to assail the quantification of the penalty that has been imposed under section 76 of the Finance Act. The Tribunal had not examined this issue and so the respondent cannot be permitted to urge that this issue cannot be raised by the Department in this appeal. Levy of penalty imposed under section 76 of the Finance Act - HELD THAT:- The matter has to be remitted to the Commissioner to take a decision after the demand is re-quantified pursuant to the earlier decision dated 22.12.2016 of the Tribunal. The penalty imposed under section 76 of the Finance Act in regard to the first show cause notice is set aside. With regard to the penalty imposed under section 76 of the Finance Act for the second and third show cause notices, the matter is remitted to the Commissioner for a fresh determination in the light of the provisions of section 76 of the Finance Act - Appeal disposed off.
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