2007 (10) TMI 39

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.... to the extent that it upheld the demand and imposed reduced penalty on the appellant. 2. The appellant was engaged in providing services under 'Rent-a-cab Scheme Operator' to Bharat Sanchar Nigam Ltd. (BSNL), VSNL and Uttaranchal Power Corporation Ltd. (UPCL). On gathering the required information, it appeared to the Revenue, that the appellant was neither registered for providing taxable serv....

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....the authorities below, leads to the conclusion that, the appellant had received payments for the services provided to the client, but had not informed the Department about the providing of taxable services and about the payments received for such services during the period in question. The Hon'ble High Court of Madras, in the context of Rent-a-cab Services, has held in the case of Secretary, Feder....

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....bility to pay penalty arises under the provisions of Sections 75, 76, 77 & 78 of the Act. The adjudicating authority had imposed penalty, equal to the service tax amount of Rs. 1,93,429/-, which was due to be paid under Section 78 of the Act and had also imposed penalty under Section 76 @ Rs. 100/- per day, which came to Rs. 1,72,800/- till 19-4-2005, being the date of order of the adjudicating au....

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....-payment of tax could have exceeded upto twice the amount of service tax and could not have been less than the amount of service tax, which means, in the present case, while the penalty could not have been in excess of Rs. 1,93,429/- under Section 76, which did not involve mens rea and it could have been extended upto twice of that amount under Section 78 involving mens rea, but could not have bee....