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2018 (2) TMI 1411 - AT - Service TaxLevy of service tax - rent–a-cab services - Held that: - it appears that w.e.f. 16/10/1998, the definition of rent a cab scheme operator means any person engaged in the business operating cab on rent basis - In the instant case, the learned Counsel was unable to show any contract with the user. Time limitation - Held that: - the appellant had not disclosed the value of remunerated amount that they are not discharging/paying service tax on the remunerated amount to the department despite clear provisions of law on the issue, it is proved beyond any doubt that they had suppressed this fact from the department, with intent to evade payment of service, as providing of taxable service was remain unearthed if searches premises of the appellant was not conducted by the department - extended period rightly invoked. Penalty u/s 80 - Held that: - full service tax liability with interest has been paid before issue of demand notice - penalty waived by invoking section 80. Appeal allowed in part.
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