2010 (5) TMI 113

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....Adv. For the Appellants Ms. Indira Sisupal, JDR For the Respondent CORAM: Hon'ble Smt. Jyoti Balasundaram, Vice-President Final Order No.______ The appellants who are Rent-a-cab operators, are aggrieved by the imposition of penalty of Rs.71,193/- for   non-payment of service tax during the period Apr., 05 to Mar., 06. 2. I have heard both sides. The demand of service ta....

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.... the oral instructions of NHAI cannot be a ground to hold that they were under a bona fide belief that they were not required to pay any service tax for Rent-a-cab service provided to NHAI. I, therefore, agree with the Revenue that the assessees had suppressed the fact of rendering of service to NHAI and collecting charges from them.  Penalty on the assessees is, therefore, sustainable under ....