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2016 (6) TMI 722 - CESTAT NEW DELHI

2016 (6) TMI 722 - CESTAT NEW DELHI - TMI - Levy of penalty - it was contended that in case of contract carriage, the Government issued a Notification No. 15/2007-ST under Sec. 11C of Central Excise Act, 1944 which clearly shows that there was a practice generally prevalent where no such service tax was being paid and therefore the appellant justifiably had reasonable belief that the tax was not payable and therefore penalty should not be imposed. - Held that:- the appellant has already remitted .....

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-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) Ms. Neha Meena (Consultant) for the Appellant Mr. Yogesh Agarwal, (DR) appeared for the Respondent ORDER Appeal is filed against order-in-appeal No. 625/2009 dated 26.07.2009 in terms of service tax demand of ₹ 16,081/- for the period 2001-2002 to 2003-2004 was confirmed (along with interest and penalties) under Tour Operator Service. 2. The Ld. Advocate for the appellant fairly concedes that vide CESTAT ju .....

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4 which clearly shows that there was a practice generally prevalent where no such service tax was being paid and therefore the appellant justifiably had reasonable belief that the tax was not payable and therefore penalty should not be imposed. 3. Ld. DR on the other hand stated that Notification 15/2007-S.T. was only with regard to contract carriage and in case of appellant it was a case of stage carriage and therefore the benefit of the said exemption notification should not be extended to the .....

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bove is reproduced below. Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof) under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act) on services provided by a tour operator providing services in relation to transport of passengers from one place to another (other than services provided in relation to package tour) operating under a contract carriage permit issu .....

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