2005 (7) TMI 20

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....ions of Section 76 of the Finance Act, 1994 on the ground that the appellants, who is a "Rent-a-cab operator" failed to deposit the service tax during the period 4-4-2000 to 27-10-2000. 2.Ld.  Advocate appearing for the appellants submits that up to 31-3-2000, the said services were exempted under Notification No. 3/99 dated 28-2-99. The appellants continued to entertain a bona fide belief....

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.... case of ETA Engineering Ltd. v. Commissioner of Central Excise, Chennai, reported in 2006 (3) S.T.R. 429 (Tri.-LB) = 2004 (174) E.L.T. 19 (Tri.-LB), wherein a bona fide doubt on the part of the assessee for failure to deposit tax was considered to be a reasonable cause in terms of provisions of Section 80 of the Finance Act, 1994, requiring extension of benefit of the same. 3.In the present ca....