https://www.taxtmi.com/caselaws?id=218772 Services rendered using third-party vehicles remain classifiable as Tour Operator Services where the activity is otherwise a journey from one place to another and service tax has been collected on the invoices; the attempt to treat the arrangement as Business Auxiliary Service was rejected. Suppression of taxable value in returns justified invocation of the extended limitation period, and penalties under Sections 77 and 78 were sustained, while the separate penalty under Section 76 was set aside. The assessee was also held entitled to the benefit of Notification No. 15/2007-ST, requiring the tax, interest, and penalty under Section 78 to be requantified after allowing the exemption. en-us Wed, 30 May 2012 00:00:00 +0530 Wed, 15 May 2013 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218772 Services rendered using third-party vehicles remain classifiable as Tour Operator Services where the activity is otherwise a journey from one place to another and service tax has been collected on the invoices; the attempt to treat the arrangement as Business Auxiliary Service was rejected. Suppression of taxable value in returns justified invocation of the extended limitation period, and penalties under Sections 77 and 78 were sustained, while the separate penalty under Section 76 was set aside. The assessee was also held entitled to the benefit of Notification No. 15/2007-ST, requiring the tax, interest, and penalty under Section 78 to be requantified after allowing the exemption. Case-Laws Service Tax Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218772