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2009 (11) TMI 226 - AT - Service TaxRent a cab services- The assessee, a sole proprietorship concern, had provided rent a cab service to IFFCO during the period from October, 2000 to May 2002. The adjudicating authority order confirmed the demand of service tax along with interest against the assessee. He also imposed penalty. Held that- rent a cab service provided by any person was taxable whether or not it was provided by sole proprietorship concern. Therefore, there was no case for waiver of penalty by sole proprietorship concern. Therefore, there was no case for waiver of penalty by invoking section 80. Accordingly, the penalty under section 78 would be attracted. However, as the assessee had paid the entire amount along with interest prior to issue of SCN and since in the order in original issued by the adjudicating authority, the option to pay service tax along with interest with in 30 days time had not been given, the assessee would be eligible for reduced penalty first proviso to section 78. So far as imposition of penalty under section 76 was concerned. thus the matter is to e remand back.
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