TMI Blog2011 (8) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ises that if they were not aware that they had to pay service tax, why should they take a service tax registration - Held that non-furnishing of information or non filing of returns resulted in non payment of service tax and this action on the part of appellants tantamounts to deliberate non-compliance with the provisions - In other words, this is only implying suppression of facts with an intent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y confirmed the demand and ordered recovery of interest and imposed penalties under various provisions. On appeal, Commissioner (Appeal) upheld the impugned order against which the appellants have come to the Tribunal. 2. The prime issue to be decided in this case is, whether the appellants have rendered the services falling under Rent-a-Cab Service or just giving their vehicles on hire basis. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nience of Department officer. These conditions take-away the sting out of the arguments by the appellants that the vehicles were provided on hourly basis. It is seen that the vehicles were provided on monthly basis in different shifts of 8/ 12/ 16 hours and limit of maximum kilometres per month as well as maximum hours per day was fixed. Only for the additional use of the vehicles, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for each vehicle per month or the minimum number of vehicles per month or for minimum turnover, whether daily, monthly or annually or during the duration of the contract. Whereas in the present case the contractual terms were quite different as conditions regarding time and mileage were clearly specified. The case of Dharmabhakti Travels is also not akin to the facts of the present case and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of service tax and this action on the part of appellants tantamounts to deliberate non-compliance with the provisions. In other words, this is only implying suppression of facts with an intent to evade payment of service tax. Therefore, the extended period, under Section 73(1) is rightly invoked by the Revenue. 6. On the basis of discussions and facts as above, we find that the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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