2013 (11) TMI 1460

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....AR) PER : S S Kang Heard both sides. 2. Common issue is involved in both these appeals; therefore they are being taken up together. 3. The appellant M/s Swapnashilp Travels filed appeal against the impugned order whereby the Commissioner (Appeals) upheld the demand of service tax and restricted the penalty amount to 25% of the service tax imposed under section 78 and also reduced the penalty i....

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.... provided "Rent-a-Cab scheme operator" services but the vehicles provided to University were used for transportation of written answer sheets. As per the work order placed by the University, the appellant was to receive an amount of Rs.4.70 per K.M. As per the terms and conditions of the contract, the appellant has to collect the written answer sheets from six District Collection Centres and deliv....