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TMI Blog2017 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal filed against Order-in-Appeal No.467/2010(STC)/MM/Commr(A)/Ahd. dated 13.12.2010 passed by Commissioner (Appeal-IV) of Service Tax-Ahmedabad. 2. Briefly stated the facts of the case are that the appellant under an agreement dt. 25.09.2006 with Ahmedabad Municipal Transport Corporation (AMTC) provided the service of supply of buses to ply within the city of Ahmedabad. Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. Hence, the present appeal. 3. Ld. Chartered Accountant Shri Gunjan Shah for the appellant submits that in the present appeal, the appellant have challenged the imposition of penalty under Section 76 and 78 of the Finance Act, 1994. He submits that the appellant had provided passenger buses on per kilometre basis to Ahmedabad Municipal Corporation (AMC) for transportation of passengers. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 76 and 78 of the Finance Act, 1994 is unwarranted and untenable of law. He submits that even though the appellant pleaded for invoking of Section 80 of the Finance Act,1994 before the authorities below same was not considered and penalties were imposed. In support of his contention that there is a reasonable cause for failure to deposit the service tax and thus the penalty is not imposable, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax for about six to eight months ie.e for the period from 01.06.2007 to 01.01.2008, which was paid by them on 31.03.2008 alongwith interest. In S. K. Kareemun's case (supra) this Tribunal though observed that supply of such buses to transport authorities will attracts the levy, however, dropped the penalty against the bus owners who supplies of buses Transport authorities. It is observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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