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2018 (11) TMI 920 - AT - Service TaxLevy of Service tax - Tour Operator Services - GTA Services - appellants herein are providers of tour operator services and undertak journeys of persons by buses from Vizinagaram to other places for a monetary consideration - Demand of interest and penalty - extended period of limitation. Tour Operator Services - Held that:- It is not in dispute that the appellant is a tour operator with a contract carriage permit and that the tour operator services rendered by such persons have been exempted vide Notification No. 20/2009-ST dated 7.7.2009. It is also not in dispute that this notification has been made effective from 01.04.2000 by the Finance Act, 2011. Therefore, this exemption is fully applicable to the appellant for the services rendered during the relevant period - demand set aside. GTA Services - extended period of limitation - Held that:- It is not in dispute that appellant had rendered these services and had subsequently discontinued this service because the RTO found it incorrect to render this service. It is also not in dispute that the appellant is not registered for the GTA services. It is also not in dispute that they had not disclosed that they are providing these services to the department and this came to light only during the investigation - there is no reason to hold that extended period of limitation cannot be invoked as the appellant had wilfully suppressed the facts from the department - demand of ₹ 6,472/- on GTA services along with interest is sustainable - penalty is set aside by invoking section 80. Appeal allowed in part.
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