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M/s. Shobhan Sarkar Travels Versus C.C.E. & S.T. Indore

2016 (8) TMI 592 - CESTAT NEW DELHI

Levy of penalty - benefit of doubt – Classification - rent-a-cab service – tour operator service – Held that: - the revenue was not clear about category of services under which assessee can be taxed and that is why initially revenue issued a show cau .....

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as made by the adjudicating authority, the period under the present case had lapsed. The appellant was under the bonafide belief that there services may fall under different category or that may not be taxable at all as they were not admittedly cover .....

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, Member (Judicial) Ms. Rinky Arora, Advocate for the Applicants Shri M.R. Sharma, DR for the Respondent ORDER After hearing both the sides I find, that the lower authorities have confirmed the service tax demand of ₹ 90,272/- along with confir .....

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Advocate appearing for the appellant submits that they were providing Bus services to M/s. Ranbaxy Laboratories for transportation of their employees from home to factory and vice versa. They were earlier issued a show cause notice by the authoritie .....

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ving that the services provided by the assessee may amount to providing services under the category of rent a cab. However, he vacated the show cause notice on the ground that adjudicating authority cannot go beyond the show cause notices, which alle .....

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ithout payment of services tax under any category in as much as by the time the order of the Assistant Commissioner indicating that the services may fall under rent a cab was issued, the period in present appeal was over. It is only subsequently Reve .....

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, the only challenge is to imposition of penalty, which she prays for setting aside on the ground of bonafide and in the above backdrop of the matter. 4. Ld. DR appearing for the Revenue submits that earlier proceedings were dropped on the technical .....

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ervices. However, Ld. DR fairly agrees that by the time the said order was passed the period in the present appeal was over. 5. I find that only challenge is to imposition of penalty on the ground of bonafide. The appreciation of the entire developme .....

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