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TMI Blog2019 (7) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ly basis. The terms of the agreement were that they would pay a fixed amount for a month for jeep taxies for a distance of upto 3,000 kms and beyond that a certain amount would be paid on kilometer basis. The appellant were holding Service Tax Registration and paid tax up to the period of November 2001. Later on the appellant came to know that the said services are not chargeable to Service Tax under the Rent-a-cab service and they are not required to pay Service Tax. Under this belief, the appellant stopped paying Service Tax and was not charging the same from ONGC. He pointed out that the enquiry started in February 2007. The appellant could not participate in the enquiry as he had serious heart problems. The Revenue, under the belief tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oad Transport Corporation 2018 (2) TMI 237-CESTAT-Mumbai. 2.2 The other issue relates to provision of services as tour operator. Ld. Counsel pointed out that the SCN alleges that they were providing the services of 'Tour Operator' by providing buses by plying a group of passengers for the purpose of marriages, special Vardhis (Trips) and the appellant had not taken a registration. 3. Ld. AR relies on the impugned order. 4. We have gone through rival submission. On perusal of the grounds of appeal, it shows that while there is challenge in respect of rent a cab service, there is no challenge in respect of the demand under the head 'Tour Operator' service. Since the appeal does not contain any ground with respect of 'Tour Operator' service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner in the year 2004 and one of the terms of its agreement with GSEB clearly indicates that liability to pay service tax shall be of the respondent. It also further held that necessary details as would be necessary for assessing the quantum of service tax were not furnished by the respondent and petitioner agreed not to have filed service tax return in his statement recorded and hence, this should be presumed as mala fide intention on the part of the respondent. It levied the penalty giving these reasonings. 24. Tribunal, however, treated this issue academic in nature and rightly so as it held in favour of the assessee on earlier adjudged issues (Nos. I and II). It, of course, held that no intentional suppression or mala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be renting of a cab, petitioner if has not paid service tax on such services, the Tribunal correctly appreciated that such, by no stretch of imagination, be held as mis-statement or deliberate act of suppression or mala fide intent. 26. Both the notices being 31-8-2006 and 19-10-2007 since are given beyond the stipulated period invoking large period of limitation, we answer these issues in favour of the assessee holding that the Tribunal committed no error in deciding these issues." 4.3 Relying on the aforesaid decision of Hon'ble High Court, the demand for extended period of limitation is set aside. It is settled law that penalties under both section 76 & 78 cannot be imposed. Penalties under both section 76 & 78 have been imposed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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