AI Drafter 
TaxTMI 
TaxTMI 
2019 (7) TMI 1481
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.... to as the Act of 1944). 2. For appreciating the rival submissions of learned counsel for the parties, precise flashback of the factual matrix shall be advantageous. 3. Appellant admittedly has been providing vehicles on hire to North Eastern Electric Power Corporation Ltd. (NEEPCO) which activities of the appellant fall within the category of "Rent-a-cab-service" but had not paid the service tax w.e.f. 01.04.2002. The Superintendent (Service Tax), Central Excise Office, Shillong Range issued a notice on 16.03.2004 informing the appellant that he was found providing "tour operator's" service to customers which is taxable under service tax vide Finance Act, 1997 so has been advised to get registered with the jurisdictional Superintende....
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.... calling upon the appellant to attend the office of the Commissioner of Central Excise and to produce the documents as per schedule i.e. (i) list of parties to whom he has supplied vehicles on hire; (ii) details of collections/payments received from such parties to whom he has supplied vehicles on hire basis; (iii) copies of agreement between the parties and the appellant and; (iv) trade license/registration certificates for the vehicles issued by the competent authority. 7. Appellant filed a detailed response to the said summon on 08.11.2006 with a request to drop the enquiry as initiated. One more summon dated 22.02.2007 has been issued under Section 14 of the Act of 1944 asking the appellant to produce in addition to other documents t....
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....e (Appeals), Guwahati. The learned Commissioner (Appeals) vide detailed order dated 03.12.2010 recorded the finding to the effect that the department was well aware about the activities of the appellant right from March 2004 onwards, same is clear from the notice issued to the appellant under C.No.1(1)SH/Range/S.Tax/2003 dated 16.03.2004, directing the appellant inter-alia to register within seven days under the taxable service of tour operator under the Finance Act, 1994. The appellant intimated the department about his activity of giving his vehicle on hire and had also emphasized that his activity is not covered under tour operator scheme and does not attract any service tax. Unfortunately, the department did not initiate any further act....
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....se to the department's letter dated 16.03.2004, appellant had informed that he was neither the owner of any "tourist vehicle" nor a "tour operator". The said reply according to the Tribunal has not been considered by the Commissioner (Appeals) when according to the Revenue in the letter dated 16.03.2004, appellant had intentionally suppressed the material facts regarding rendering service under the category of "rent-a-cab". It is perceived from the said letter that the appellant had not disclosed the service rendered by him to the department, accordingly, the finding of Commissioner (Appeals) was held unsustainable as a result whereof, order of the adjudicating authority was restored. Aggrieved whereof, instant appeal has been filed under S....
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.... tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: Provided that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of - (a) fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made there under with intent to evade payment of service tax, by the person chargeable with the service tax or his agent, the provisions of this sub-section shall have effect, as if, for the words "one year", the words "five years" had been substituted. ....
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....ut the activities of the appellant of providing vehicle on hire, a notice in the year 2004 was issued asking him to get registered within seven days. The notice was responded by the appellant wherein he had made clear that he is not the owner of any "tourist vehicle" or a "tour operator". Not only this took the matter with Director (Technical) NEEPCO to whom he provided vehicle on hire, vide in his communication dated 31.03.2004 mentioning therein that he has not recovered the service tax for vehicle hiring charge from NEEPCO whereas, Central Excise Department had issued notice based on the information from NEEPCO. It appears that the Revenue thereafter has not chosen to initiate any action. When it is so, can it now lie in the mouth of the....