2018 (11) TMI 920

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.... They had not discharged service tax as tour operators for these services. Gathering intelligence, the authorities investigated the matter, verified records and found that the appellant had collected an amount of Rs. 1,78,91,211/- between the period of April, 2006 to January, 2009 for these services and have not discharged their service tax liability. It was also found that the appellant had collected an amount of Rs. 2,19,183/- towards transportation of goods from the passengers between August, 2006 and October, 2007 and had not taken registration under goods transport service nor had discharged the liability of service tax on these services. A show cause notice was issued to the appellant demanding service tax on both these services. Afte....

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....nce Act." 4. He, therefore, submits that as far as the demand of service tax on the tour operator service is concerned, since the Government themselves have issued a notification with retrospective effect exempting these services, demand on them does not sustain. Accordingly, the penalties imposed on this account also need to be set aside. 5. Learned departmental representative agrees that the Notification No. 20/2009-ST dated 7.7.2009 was issued by the Government and it was made retrospectively applicable in the Finance Act, 2011 and this notification applies to the appellant as well. 6. As far as the service tax on GTA services is concerned, the same has been calculated in the show cause notice after giving abatement of 75% under....

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....tnam Commissionerate. He found that when the statements of the Proprietor of the appellant were recorded, he gave details of the business undertaken by them and confirmed that they have not paid service tax nor were aware about the service tax procedure. Nowhere has he claimed that they are registered with the Hyderabad Commissionerate or that they have paid service tax in the disputed services. He argued that appellant cannot take this new plea at this stage because during the investigation they have not claimed that they are registered with the Hyderabad Commissionerate. There is also nothing on record till date to show that they have discharged their service tax liability or disclosed the details of these GTA services to the Hyderabad Co....