2006 (3) TMI 738

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....R. Kenchappa, Superintendent, for the Department. ORDER This appeal has been filed by Shri K. Shashidhar Shenoy, Kundapura against Order-in-Original No. 36/2005, dated 7-2-2006 passed by the Assistant Commissioner of Central Excise, Udupi Division, Mangalore. 2. The appellants were providing 'rent-a-cab scheme operator' service to M/s. BSNL and have not paid service tax for the period from....

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....r head under which the appellants are taxable. (b) The appellant was not aware of the service tax law while providing the service to M/s. BSNL. The service recipient being a Government enterprise neither informed about service tax nor paid the tax to the appellant. As soon as the appellant learnt about the liability, complied with the law and paid the service tax. Hence imposition of huge penalti....

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....peared for the department. 4. I have gone through the record of this case and carefully considered submissions of the appellant. 5. The appellant has disputed the impugned order on various grounds. 6. He has claimed that show cause notice is not clear inasmuch as if seeks to impose liability on him both as a tour operator as well as rent-a-cab service provider and therefore is li....