9911796707
TMI Blog2014 (3) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... BSNL, provided vehicles to them for transportation of their employees, etc. ,on payment of minimum charges of Rs.13,200/- for upto 1,000 KM per month and thereafter, Rs.3.15 per KM, with extra charges for night duty. The department came to know about this activity of the respondent sometime in 2007 and being of the view that this activity of the respondent is covered by the taxable service of rent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue of payment of service tax and since the BSNL did not pay service tax to the respondent, as such, this is not a case of collecting service tax by the respondent from the BSNL and not paying to the Government, he is convinced that the respondent were not clear about the levy of the service tax on their activity and hence, it is a fit case for invoking Section 80 ibid. Against the portion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o evade the tax and that the Commissioner (Appeals)'s finding invoking section 80 of the Finance Act for waiving the penalty is not correct in the circumstance of the case. 4. We have considered the submissions of the ld. DR and perused the records. Though the service tax on rent-a-cab has been introduced since 16.07.1997 and the period of dispute in this case is 2002-2003, it is seen that the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service would not attracted. When there was lack of clarity about the scope of the rent-a-cab operator's service covered by Section 65(105)(o) and the respondent in this case is an individual who in terms of his contract with BSNL was supplying vehicles and charging for the same on kilometer basis and when the respondent's contract with BSNL did not mention any service tax, and this is not case a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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