2008 (2) TMI 250

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.... the records. 2. Revenue filed this appeal against the order of the Commissioner (Appeals), whereby penalty imposed by the adjudicating authority was set aside under Section 80 of the Finance Act, 1994. It is seen that the respondents provided rent-a-cab service to BSNL. The respondent paid the tax during the adjudication proceedings. The Commissioner (Appeals) set aside the penalty under Section....

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....id not challenge liability of the service on their activity service. Further the appellant did not even charge service tax from their customers. So, it is not a case of the assessee trying to cheat the Government by recovering service tax from the customer and pocketing the same. 6. As is evident, levy and recoverability of the impugned service tax with interest is beyond doubt and the appellant ....