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2016 (8) TMI 592 - CESTAT NEW DELHI

2016 (8) TMI 592 - CESTAT NEW DELHI - 2016 (45) S.T.R. 208 (Tri. - Del.) - 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 cause notice under the category of tour operator services. Though there is observation of the Assistant Commissioner in the earlier order that the appellants services are properl .....

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FINAL ORDER NO. 52631/2016-EX(SM) - Dated:- 19-7-2016 - Ms. Archana Wadhwa, 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 confirmation of demand of interest and have further imposed penalty in terms of section 76 of the Finance Act 1994, on the finding that during the period April 2011 to March 2012, t .....

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dicated by the Assistant Commissioner vide his order dated 25.07.2012 observing 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 allege providing of tour operator services. Revenues appeal against the said order of Assistant Commissioner was rejected by Commissioner (A). 3. In this background, submission o .....

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