2011 (7) TMI 939

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....Advocate, for the Appellant. Shri Amrish Jain, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby demand of Service Tax is confirmed and penalties are imposed on the ground that Appellant had provided Rent-a-Cab Operator's Service which is a taxable service. The contention of Appel....

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....b service. 4. We find that the Appellant is relying upon the decision of R.S. Travels v. CCE, Meerut - 2008 (12) S.T.R. 27 (Tri.-Del.). After going through the order we find that in that case issue was whether giving a cab on hire on demand basis for which the charges from the client are made on per K.M. basis are covered under the definition of 'rent-a-cab operator service'. Whereas in th....

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....enalty the contention is that as the penalty under Section 78 of the Finance Act has been imposed and therefore the penalty under Section 76 of Finance Act is not sustainable separately in view of the decision of Hon'ble Punjab & Haryana High Court in the case of City Motors reported in 2010 (19) S.T.R. 486. Further the contention is that under Section 78 of the Finance Act one option is to be giv....