2008 (2) TMI 250

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..... d the records. 2. Revenue filed this appeal against the order of the Commissioner (Appeals), whereby penalty imposed by the adjudicating authority was set aside under Section 80 of the Finance Act, 1994. It is seen that the respondents provided rent-a-cab service to BSNL. The respondent paid the tax during the adjudication proceedings. The Commissioner (Appeals) set aside the penalty under Sectio .....

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..... did not challenge liability of the service on their activity service. Further the appellant did not even charge service tax from their customers. So, it is not a case of the assessee trying to cheat the Government by recovering service tax from the customer and pocketing the same. 6. As is evident, levy and recoverability of the impugned service tax with interest is beyond doubt and the appellant .....

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..... is not only exercise of intellect but also it comes from heart with reasons and the power conferred under Section 80 of Finance Act, 1994 has properly been invoked in favour of the respondent. So, I do not find any reason to interfere the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected. (Order dictated & pronounced in open court on 26-2-2008)  < .....

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