2010 (1) TMI 429

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....ct, 1994; (iii) Penalty of Rs. 200/- per day or at the rate of two percent of such tax per month, which ever is higher, till the date of payment; and (iv) Penalty of Rs. 5,000/- under Section 77 of the Finance Act, 1994. The above amounts have been confirmed by the adjudicating authority on the ground that the appellant is providing services under the category of 'Tour Operator Services'. It is also recorded by the adjudicating authority that the appellant had not reflected the correct value of taxable services in the ST-3 returns filed by them for the period October, 2006 - March, 2007. It is also noticed from the records that, the adjudicating authority has not accepted the contentions of the appellant that Some of the vehicles a....

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....v. CCE, Chandigarh [2008 (11) S.T.R. 389 (Tri. - Del.)] (x) CCE, Mangalore v. Sunil S. Kotian [2007 (6) S.T.R. 379 (Tri. - Bang.)] (xi) CCL, Vadodara-II v. Gandhi Travels [2007 (6) S.T.R. 430 (Tri. - Ahmd.)] (xii) Best Call Taxi v. CCE, Coimbatore [2007 (7) S.T.R. 218 (Tri. - Chennai)] He also drew our attention to the permits issued by Karnataka State Transport Authority which indicate that the vehicles were in fact registered as 'private service vehicles'. He also drew our attention to the 'Agreement for Services' entered into by the appellant with various Companies, and submits that they clearly indicate services are for pick up & drop of employees in shifts as per the schedule and the requirements given out by the companies.....