https://www.taxtmi.com/caselaws?id=350155 A bus operated on a stage carriage permit loses that character when hired under a contract carriage or special permit for marriages, pilgrimages or similar purposes, so the passenger transport service falls outside the negative list under section 66D and outside the exemption in Notification No. 25/2012-ST after 01.07.2012. The Tribunal therefore sustained service tax for the post-01.07.2012 period. On penalties, it held that the dispute was clouded by confusion over taxability and set aside the penalties under sections 76, 77 and 78 of the Finance Act, 1994. en-us Tue, 24 Oct 2017 00:00:00 +0530 Fri, 27 Apr 2018 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350155 A bus operated on a stage carriage permit loses that character when hired under a contract carriage or special permit for marriages, pilgrimages or similar purposes, so the passenger transport service falls outside the negative list under section 66D and outside the exemption in Notification No. 25/2012-ST after 01.07.2012. The Tribunal therefore sustained service tax for the post-01.07.2012 period. On penalties, it held that the dispute was clouded by confusion over taxability and set aside the penalties under sections 76, 77 and 78 of the Finance Act, 1994. Case-Laws Service Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350155