TMI Blog2008 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... he services of under Rent-a-Cab Scheme nor their contract contained any clause regarding service tax - no mala fide - tax deposited in time when they came to know about their service tax obligation - benefit of section 80 is applicable to them – penalties u/s 76, 77 & 78 are not imposable - ST/123 & 165/2008-SM (BR) - 1199-1200/2008-SM (BR) - Dated:- 1-8-2008 - Shri P.K. Das, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- and imposed penalty of Rs. 500/-, Rs. 20,219/-, Rs. 5,000/- and Rs. 40,438/- under Section 75(A) 76, 77 and 78 of the Finance Act, 1994 and in the case of Ketki Devi payment of tax of Rs.10,892/- and imposed penalty of Rs. 10,890/-, Rs.500/- under Sections 76 and 77 of the Act respectively. The Commissioner (Appeals) set aside the penalties in both the cases. Hence the Revenue filed these appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "I thus hold that the appellant had no mala fide intention in not depositing service tax in time. They were ignorant about the provisions of Service tax and even the company of the stature of M/s BSNL, Fatehpur neither informed the appellants about the service tax leviable on the amount paid to the appellants for the services of under Rent-a-Cab Scheme nor their contract contained any clause re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re individual owners of vehicles and providing the vehicles to M/s BSNL Ltd, a Public Sector undertaking and IFFCO under the contract. So, the case laws cited by the learned DR are not applicable in the present case. 8. After considering the facts and circumstances of the case, I do not find any reason to interfere with the order of Commissioner (Appeals). Accordingly, both the appeals filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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