2014 (3) TMI 946

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....02-2003, in terms of an agreement with BSNL, provided vehicles to them for transportation of their employees, etc. ,on payment of minimum charges of Rs.13,200/- for upto 1,000 KM per month and thereafter, Rs.3.15 per KM, with extra charges for night duty. The department came to know about this activity of the respondent sometime in 2007 and being of the view that this activity of the respondent is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....greement with BSNL was silent on the issue of payment of service tax and since the BSNL did not pay service tax to the respondent, as such, this is not a case of collecting service tax by the respondent from the BSNL and not paying to the Government, he is convinced that the respondent were not clear about the levy of the service tax on their activity and hence, it is a fit case for invoking Secti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tax shows the intention of the respondent to evade the tax and that the Commissioner (Appeals)'s finding invoking section 80 of the Finance Act for waiving the penalty is not correct in the circumstance of the case. 4. We have considered the submissions of the ld. DR and perused the records. Though the service tax on rent-a-cab has been introduced since 16.07.1997 and the period of dispute in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....heet, service tax under rent-a-cab operator's service would not attracted. When there was lack of clarity about the scope of the rent-a-cab operator's service covered by Section 65(105)(o) and the respondent in this case is an individual who in terms of his contract with BSNL was supplying vehicles and charging for the same on kilometer basis and when the respondent's contract with BSNL did not me....