2017 (5) TMI 1390

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.... SSI Exemption under the classification of 'Rent-a-Cab service' operator where the gross receipts Form part of the aggregate value towards the taxable service, or the amount as reduced by the exemption allowed vide Notfn No.1/2006-ST is to be considered. 2.    The appellants herein are husband and wife, who are engaged in the business of providing Rent-a-Cab Operator service.  Firstly, a joint show-cause-notice dated 04.10.2012 was issued on both appellants alleging therein that as per the data received from Uttar Pradesh State Road Transport Corporation, Azamgarh, the details of payment received, it appeared that they have failed to pay Service Tax for the period 2007-08 to 2011-12, aggregating Rs. 1,41,806/- requiri....

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....n Singh with equal amount of penalty and have confirmed the proposed demand of Rs. 52,429/- on Smt. Neelam Singh along with equal amount of penalty under Section 78 of the Act. Further, penalty was imposed of Rs. 5000/- on both the appellants under Section 69 of the Act and further penalty was imposed of Rs. 5,000/- on both the appellants under Section 77(2) of the Act. 3.    Being aggrieved, the appellant preferred appeal before learned Commissioner(Appeals) who vide the impugned order was pleased to reject the appeals. 4.    Being aggrieved, the appellants are before this Tribunal. The learned counsel for the appellants, Mr. Vineet Kumar Singh have urged that the courts below have erred first in aggrega....

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....dent that the 2nd clause states 'such gross amount' actually qualifies the words "gross amount" in the 1st clause. Accordingly, it is evident that the gross amount prescribed the amount, not including payments received towards such gross amount, which are exempt from whole of the service tax leviable thereon, under section 65 of the Finance Act under any other notification. Further on reading Notfn No.1/2006-ST, it is evident that the said notification exempts 60% of the gross receipts towards the service  'Renting-a-Cab', as defined in sub-clause 'o' of clause 105 of Section 65 of the Finance Act read with Section 66 of the Finance Act. Accordingly, I hold for calculating that for the purpose of determining the aggregate value for exe....