2016 (8) TMI 592

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..... Sharma, DR for the Respondent ORDER After hearing both the sides I find, that the lower authorities have confirmed the service tax demand of Rs. 90,272/- along with confirmation of demand of interest and have further imposed penalty in terms of section 76 of the Finance Act 1994, on the finding that during the period April 2011 to March 2012, they have provided services falling under the c....

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....g of tour operator services. Revenues appeal against the said order of Assistant Commissioner was rejected by Commissioner (A). 3.  In this background, submission of Ld. Advocate that they continued to provide services to their customers without payment of services tax under any category in as much as by the time the order of the Assistant Commissioner indicating that the services may fal....

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....ided by the appellant would fall under rent a cab services. However, Ld. DR fairly agrees that by the time the said order was passed the period in the present appeal was over. 5.  I find that only challenge is to imposition of penalty on the ground of bonafide. The appreciation of the entire development on record leads to one fact that even the revenue was not clear the about category of s....