2013 (11) TMI 295

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....ent : Shri S. Dewalwar, Additional Commissioner (AR) PER: S.S. Kang Heard both sides. 2. The appellant filed this appeal against the impugned order whereby a demand of Rs. 4,49,021/- is confirmed along with interest and penalties are imposed on the ground that the appellants are providing rent-a-cab operator service and wrongly availing the benefit of Notification NO. 39/97-ST dated 22.8.....

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....ppellants continued to pay service tax under the category of 'tour operator' by availing the benefit of the Notification. 4. The appellants submitted that the whole demand is time barred as the show cause notice was issued in the year 2006 demanding service tax for the period 2000-04 invoking extended period of limitation on the ground of suppression. As the appellants were regularly filing ST-....