2015 (7) TMI 1152

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....pute involved in this case relates to non-payment of service tax by the appellant on the taxable service, namely, 'Rent-A-Cab Scheme Operator Service' during the period 2007-08 to 2010-11 (up to February, 2011). 2.  Heard both sides and perused the records. 3. In the present case, the service tax Department vide adjudication order dated 09.11.2012 had confirmed the service tax deman....

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....t. revenue. 5.  find that the Id. Commissioner (Appeals) vide impugned order has set aside the penalty on the applicant by recording a positive finding that there was no evidence to show the wilful mis-statement or suppression of facts on the part of the appellant for not discharging the service tax liability. The relevant portion of the impugned order is reproduced below:- "17. ...Thus I f....