https://www.taxtmi.com/caselaws?id=239118 Notification No. 39/97-ST was held unavailable where the assessee operated only cabs and no tourist bus, because the exemption applied to tour operator service and the activity was treated as rent-a-cab service. On that basis, the service tax demand was sustained. Penalties, however, were set aside because the assessee was registered, had paid tax under the declared category, and had filed statutory returns, so the circumstances did not justify penal action. en-us Wed, 04 Sep 2013 00:00:00 +0530 Mon, 20 Feb 2017 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239118 Notification No. 39/97-ST was held unavailable where the assessee operated only cabs and no tourist bus, because the exemption applied to tour operator service and the activity was treated as rent-a-cab service. On that basis, the service tax demand was sustained. Penalties, however, were set aside because the assessee was registered, had paid tax under the declared category, and had filed statutory returns, so the circumstances did not justify penal action. Case-Laws Service Tax Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239118