https://www.taxtmi.com/caselaws?id=32363 The appellate authority upheld the service tax liability for "Call Taxi" services rendered by the appellants but reduced the penalties imposed under sections 76 and 77 of the Finance Act. However, the judicial member ultimately set aside both penalties as the service provided was deemed non-taxable, based on the interpretation that the appellants did not qualify as "tour operators" under section 65(96) of the Finance Act. The appeal was allowed with consequential relief, clarifying the issues of service tax liability, penalty imposition, and the definition of a "tour operator" in this context. en-us Mon, 09 Apr 2007 00:00:00 +0530 Wed, 22 Jun 2016 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32363 The appellate authority upheld the service tax liability for "Call Taxi" services rendered by the appellants but reduced the penalties imposed under sections 76 and 77 of the Finance Act. However, the judicial member ultimately set aside both penalties as the service provided was deemed non-taxable, based on the interpretation that the appellants did not qualify as "tour operators" under section 65(96) of the Finance Act. The appeal was allowed with consequential relief, clarifying the issues of service tax liability, penalty imposition, and the definition of a "tour operator" in this context. Case-Laws Service Tax Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32363