2010 (9) TMI 104

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....ppellant. Shri J.S. Negi, SDR for the Respondent. Per: Mrs. Archana Wadhwa: Learned advocate Shri S.R. Dixit appearing for the appellant submits that service tax of Rs.84,672/- stands confirmed against them under the category of rent-a-cab scheme. Learned advocate submits that he was engaged in hiring the cab of another person and using the same for providing services to their clients on ....

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....f limitation being a legal plea, can always be raised even for the first time before the appellate forum. 2. Learned DR appearing for the Revenue submits that the penalty under Section 78 was set aside by Commissioner (Appeals) as matter of concession, by taking a lenient view. As such he submits that the tax confirmation be upheld along with upholding of imposition of penalty under Section 76.....

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....ct, 1994 is not sustainable and hereby set aside. 4. As is clear from above, penalty under Section 78 stands set aside by the appellate authority by giving a positive finding that there is no evidence to show any fraud, willful misstatement or suppression of facts on the part of the appellant with an intent to evade payment of duty. We note that the same ingredients are required for invocation ....