2009 (9) TMI 266

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.... 1. This appeal is filed by the revenue against the impugned order wherein the penalty against the respondent has been waived by the lower appellate authority. The respondent is also filed a Cross Objection. 2. The facts of the case are that the respondent provides service under the category of Rent-a-Cab and availed abatement of 60 per cent on the value of taxable service in terms of Notifi....

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....d 7-9-2006. The respondent further submitted that he was not aware about the legal changes brought in vide Notification No. 1/2006-ST, dated 1-3-2006 and that was the only reason for causing lapse and there was no mala fide intention of the respondent to evade the payment of service tax. The adjudicating authority confirmed the demand with interest and imposed penalties of Rs. 78,821 under section....

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....ifferent from the facts of Chandrapur Magnet Wires (P.) Ltd.'s case (supra). In Chandrapur Magnet Wires (P.) Ltd.'s case (supra), the assessee has availed the Cenvat credit but the same was not utilized and it was reversed. In the instant case the respondent has availed the Cenvat credit and the same was utilized but it was paid back through TR-6 Challan, so the fact of this case altogether is dif....

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..... He further contended that the period involved is March, 2006 to June, 2006 which was well within the knowledge of the Department as the respondent himself has informed the Department on 7-9-2006 but the show-cause notice issued on 11-12-2007 which was also beyond the period of limitation. So the show-cause notice is also not sustainable. 7. After careful examination of the above submissions m....