TMI Blog2014 (3) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... s imposable if there is a delay or default in payment of service tax and no mens rea is required to be proved. However, imposition of penalty under Section 78 is for suppression of facts, collusion, fraud etc. In this particular case, since the activity has been in dispute since 2004, the department cannot allege suppression or willful mis-statement of facts. Therefore, the penalty under Section 78 is neither justified nor warranted in the circumstances of the case - Following decision of CHOUDHARY YATRA CO PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE. NASHIK [2012 (11) TMI 251 - CESTAT, MUMBAI] - Decided partly against assessee. - Appeal No: ST/71/2009 - final order No. A/65/14/CSTB/C-I - Dated:- 31-1-2014 - Mr. P R Chandrasekharan an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take up the appeal for consideration and disposal. 4. The appellant undertakes tours to various places and they entered into agreements with various parties and for the services rendered they are collecting amounts under the heads Bus Reservation Agreement', Seat Reservation Agreement', Nasik Darshan', and Tour Extension'. They are discharging service on the charges received for seat reservation, Nasik Darshan and Tour Extension. However, no service tax liability is discharged on the consideration received for Bus Reservation'. Accordingly, a show cause notice dated 11/10/2007 was issued to the appellant demanding service tax on the charges received towards bus reservation for the period 01/04/2006 to 31/05/2007 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontending that bus reservation falls under a different category altogether. Therefore, he justifies the impugned order and prays that the appeal be dismissed. 6. We have carefully considered the submissions made in the appeal memorandum and also the contentions raised by the Revenue. We have also perused the bus reservation agreement dated 17/10/2007 available on record entered into by the appellant with the Principal, Rangubai Junnare Primary School. The said agreement is for booking of the buses for the tours undertaken to Nasik, Ellora, Ghrisneshwar, Siddharth Garden, etc. and the tour starts at 5.00 a.m. on 22/11/2007 and concludes at 7.00 p.m. on 23/22/2007. Thus, the bus reservation is for conduct of the tours and therefore, it for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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