2018 (1) TMI 1130

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....s issued b the Transport authorities under the Motor Vehicles Act and the point to point services operated by them would be liable to be classified under the category of "tour operator service" Accordingly, the following show cause notices issued to the appellant for inter alia proposing demand of service tax with interest liability under the category of "Tour Operator Service" : S.No. SCN No. and Date Period Service Tax Demand (Rs.) 1. 21/2005 dt. 08.07.2005 1.4.2000 to 07.10.2004 97,69,701 2. 14/2006 dt. 13.04.2006 October 2004 to September 2005 11,39,834 3. 15/07 dt. 12.04.2007 October 2005 to March 2007 4,73,693 Vide the impugned order dt. 14.11.2007 all these show cause notices were ad....

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....cted any service tax from their customers. (iii) Ld. consultant also submits that there is no case for imposition of penalties since omission on their part was due to bonafide belief that the activities performed by them would not come under the service tax net. 3. On the other hand, Ld. A.R Shri K. Veerabhadra Reddy supports the adjudication. He points out that appellants may well have given a letter on 10.01.2003. However, the period covered by the corresponding notice starts from 01.04.2000. For this reason only, the adjudicating authority has observed that the letter appears to have been sent with the intention of evading duty and later on to justify their action. 4. Heard both sides and have gone through the facts. 5. The a....