TMI Blog2018 (11) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... Clause 23(b) has been amended and the said exemption was restricted only to non-air-conditioned vehicles - thus, from 11.07.2014, the air-conditioned vehicle which is provided by the appellant is attracting Service Tax as applicable - demand upheld. Extended period of limitation - penalty u/s 78 - Held that:- In view of litigation going on on the issue there is no element of suppression involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision. 2. After hearing both the sides duly represented by Shri Kapil Vaish, ld.C.A. on behalf of the appellant and Shri Rajeev Ranjan, ld.Addl.Commr. (A.R.) on behalf of the Revenue we note that the facts in the present case are that the appellant is providing air-conditioned cars on hire basis to various government departments. Revenue considered the said activity as covered by rent a cab s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under dispute and required interpretation, the extended period is not invocable in the present case and the show cause notice was issued on 28.09.2015 therefore the period before 28.03.2014 was hit by limitation. He has further submitted that for the period from 28.03.2014 till 10.07.2014 the activity was exempted through Clause 23(b) of Mega Exemption Notification No.25/2012 dated 20.06.2012. Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extended period of limitation. Accordingly we set aside the penalty imposed under section 78 of Finance Act, 1994. We also hold that for the period from 20.03.2014 to 10.07.2014 the activity was exempted through Notification No.25/2012 through Clause 23(b). In above terms, the appeal is allowed. The appellant shall be entitled for consequential relief. (Dictated and pronounced in the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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