TMI Blog2015 (11) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the service tax on the gross amounts, but they paid the tax after deduction the tax on TDS amount which has not been deposited with the Government. Therefore, the penal provisions should be followed. After considering the submissions of both sides, we find that imposition of penalty under Section 78 of the Finance Act, 1994 is sufficient and therefore, other penalties would be liable to be set- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Member (Technical) For the Petitioner : Shri Vipul Khandar, Chartered Accountant For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per : Mr. P.K. Das; Heard both sides and perused the records. 2. The appellants were engaged in the business of Rent-a-Cab service and supplying of Cabs to various organisations on contract basis. A show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit issued by the Motor Vehicle authorities. This fact was not disputed. So, the demand of service tax under the Tour Operator services can not be sustained. This issue is no more res-integra in view of the various decisions, as under:- (a) Shree Gayatri Tourist Bus Service vs. CCE, Vadodara 2013 (29) STR 499 (Tri. Ahmd.) (b) Capricorn Transways Pvt. Limited vs. CCE, Raigad 2015 (37) STR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78 of the Finance Act, 1994 is sufficient and therefore, other penalties would be liable to be set-aside. Learned Chartered Accountant also submits that the adjudicating authority had not given option to pay penalty under Section 78 of the Act of 25% of the tax alongwith interest and penalty within 30 days. 5. In view of the above discussions, we set-aside the demand of tax alongwith interest a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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