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Shri Janardan J. Raval Versus Commissioner of Central Excise & S.T., Ahmedabad

2015 (11) TMI 1488 - CESTAT AHMEDABAD

Demand of service tax - Rent-a-Cab services and Tour Operator services - Held that:- Appellant paid the tax after detection by the Central Excise officer in 2007, for the period 2002 to 2007. On a query from the Bench, the learned Counsel submits tha .....

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missions 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-aside. Learned Chartered Accountant also submits that the adjudicating authori .....

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is upheld and other penalties are set-aside. The appellant is given option to pay penalty 25% of the tax alongwith entire amount of tax and interest within 30days from the date of communication of this order, under Section 11AC of the Central Excise .....

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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 R .....

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rom 2002-03 to 2006-07. The appellant had not disputed the demand of tax alongwith interest against the Rent-a-Cab services, which they have paid before issuance of show cause notice. The appellant contested the demand of service tax on Tour Operator .....

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ntal basis to its various clients for transportation of their employees, on contract basis. The appellant submitted Contract Carriage Permit issued by the Motor Vehicle authorities. This fact was not disputed. So, the demand of service tax under the .....

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. CCE, Raigad 2015 (37) STR 1027 (Tri. Mum.) (c) Commissioner vs. Ashok Travels 2011 (22) STR J34 (Guj.) 4. The learned Chartered Accountant submits that in the case of demand of Rent-a-Cab, the appellant paid the service tax suo-moto before issue of .....

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e appellants charged 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 submiss .....

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