https://www.taxtmi.com/caselaws?id=256885 The Tribunal upheld the service tax demand on bus reservation charges under 'tour operator service' from 10/09/2004 and imposed penalty under Section 76, rejecting the rectification application. It emphasized that the charges were integral to the tour operator's service and previous rulings supported the liability. The Tribunal clarified that mens rea was not required for penalty imposition, and any delay in tax payment was sufficient. It dismissed the rectification application as it did not show apparent mistakes and attempted impermissible review of the order by reevaluating arguments. en-us Fri, 10 Oct 2014 00:00:00 +0530 Tue, 24 Feb 2015 09:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256885 The Tribunal upheld the service tax demand on bus reservation charges under 'tour operator service' from 10/09/2004 and imposed penalty under Section 76, rejecting the rectification application. It emphasized that the charges were integral to the tour operator's service and previous rulings supported the liability. The Tribunal clarified that mens rea was not required for penalty imposition, and any delay in tax payment was sufficient. It dismissed the rectification application as it did not show apparent mistakes and attempted impermissible review of the order by reevaluating arguments. Case-Laws Service Tax Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256885