2014 (1) TMI 44

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Appeal), Noida. 2. Brief facts of the case are that on visit to M/s L. G. Electronics (I) Pvt. Ltd. Noida by the officers of Central Excise Commissionrate it was observed that the assessee was providing buses/car/taxies to M/s L.G. Electronics against which large amount was received by the assessee and assessee has not paid any service tax on this activity of providing the buses/car/taxies under the taxable service of Tour Operator' & 'Rent-a-cab operator' falling under clause (n) and (o) of clause (105) of Section 65 of the Finance Act. Accordingly a Show Cause Notice dated 30.06.2005 was issued to the assessee demanding the service tax amounting to Rs.28,64,516.86/- alongwith interest and also proposing the penalties under various pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sioner (Appeal). The assessee has challenged this Order-in-Appeal against the confirmation of demand of service tax and interest and also the penalty under Section 75A and 77 of the Finance Act and the Revenue has challenged the reduction the penalty under Section 76 of the Finance Act and also setting aside the penalty under Section 78 of the Finance Act. 3. Heard both sides. 4. We find that issue relates the levy of service tax under the category the 'tour operator' & 'rent-a-cab operator' service. For the sake of convenience definition of 'tour operator' & 'rent-a-cab operator' service are re-produced below:    "Tour operators" means any person engaged in the business of operating tours in a tourist vehicle covered by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant/assessee was providing cars on rent to L.G. by taking the same from others and receiving payment from L.G. and after deducting the commission which ranged from 5 to 10% the assessee was giving the amount to those persons from whom the cars were taken. We find that Rent-a-Cab scheme operator means any person engaged in the business of Rent-a-Cab and it is not relevant whether any person who is engaged in business of Rent-a-Cab owns vehicle or gets vehicles on hire. We find that appellant is covered under definition of Rent-a-Cab Operator. We therefore find no infirmity with regard to the confirmation of service tax under Rent-a-Cab scheme service against the assessee. 6. We find that the assessee has no raised the issue of invocatio....