2009 (10) TMI 455

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..... SDR, for the Respondent. [Order]. - Service tax of Rs. 1,72,025/- for the period from 1-4-2000 to 1-8-2005 paid by the appellant towards rent a cab service before the issue of show cause notice has been adjusted. Interest has been demanded and penalties have been imposed under various Sections of Finance Act, 1994. 2. The learned consultant on behalf of the appellants submits that appellant has .....

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..... In this case appellant is the owner of a single cab and is not a very literate person. Further, as soon as it was pointed out he has paid the tax. This shows that there was no intention to evade tax. Taking into account the fact that appellant is an owner of a single vehicle and is an individual, I consider this to be a fit case for application of provisions of Section 80 of Finance Act, 1994 and .....

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