2019 (7) TMI 333

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.... to ONGC by supplying jeep taxies on monthly basis. The terms of the agreement were that they would pay a fixed amount for a month for jeep taxies for a distance of upto 3,000 kms and beyond that a certain amount would be paid on kilometer basis. The appellant were holding Service Tax Registration and paid tax up to the period of November 2001. Later on the appellant came to know that the said services are not chargeable to Service Tax under the Rent-a-cab service and they are not required to pay Service Tax. Under this belief, the appellant stopped paying Service Tax and was not charging the same from ONGC. He pointed out that the enquiry started in February 2007. The appellant could not participate in the enquiry as he had serious heart p....

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.... Tribunal in the case of Maharashtra State Road Transport Corporation 2018 (2) TMI 237-CESTAT-Mumbai. 2.2 The other issue relates to provision of services as tour operator. Ld. Counsel pointed out that the SCN alleges that they were providing the services of 'Tour Operator' by providing buses by plying a group of passengers for the purpose of marriages, special Vardhis (Trips) and the appellant had not taken a registration. 3. Ld. AR relies on the impugned order. 4. We have gone through rival submission. On perusal of the grounds of appeal, it shows that while there is challenge in respect of rent a cab service, there is no challenge in respect of the demand under the head 'Tour Operator' service. Since the appeal does not contain ....

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....nt. 23. Commissioner noted that the registration was effected by the petitioner in the year 2004 and one of the terms of its agreement with GSEB clearly indicates that liability to pay service tax shall be of the respondent. It also further held that necessary details as would be necessary for assessing the quantum of service tax were not furnished by the respondent and petitioner agreed not to have filed service tax return in his statement recorded and hence, this should be presumed as mala fide intention on the part of the respondent. It levied the penalty giving these reasonings. 24. Tribunal, however, treated this issue academic in nature and rightly so as it held in favour of the assessee on earlier adjudged issues (N....