2018 (3) TMI 418

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.... Tourist Transport Service. They render services mainly to travel agency service and corporate entities. Apart from this, they also render services to the individual clients directly. Based on intelligence that the appellant had not been discharging service tax on the actual value of taxable services received, officers of the SIV Cell of Service Tax Commissionerate visited the premises on 12.9.2005 and conducted inquires. Certain documents were recovered. Pursuant to such investigation, show cause notice was issued to the appellant proposing to demand service tax under the category of Rent-a-Cab Service along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand of Rs. 92,46,651....

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.... upon the following case laws:- a. Commissioner of Central Excise Vs. Sachin Malhotra 2015 (37) STR 684 (Uttarakhand) b. Commissioner of Central Excise Vs. R.S. Travels 2015 (38) STR 3 (Uttarakhand) c. R.S. Travels Vs. Commissioner of Central Excise 2008 (12) STR 27 (Tri. Del.) d. Commissioner of Central Excise Vs. P.B. Bobde 2015 (40) STR 953 e. Sunil L. Parmar Vs. Commissioner of Service Tax 2010 (19) STR 584 4. The ld. counsel also argued that the period upto 2007 would be hit by limitation for the reason that an earlier Show Cause Notice No.104/2005 dated 17.10.2005 issued invoking extended period had been dropped by the department after adjudication. Therefore, the allegation of mis-state....