2008 (11) TMI 91

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....er of Central Excise (Appeals-II), Bangalore. 2. Shri S. Ramasubramanian, the learned Chartered Accountant appeared on behalf of the appellant and Smt. Sudha Koka, the learned SDR, for the Revenue. 3. Heard both sides. 4. The appellant are engaged in the service of Tour Operators for payment of Service Tax. They have been availing 90% abatement in terms of Notification Nos. 39/97-ST dated 22.08.1997 and 1/2006-ST dated 01.03.2006. For the period from February, 2006 to December, 2006, they have also been rendering services as 'Rent a Cab Operator'. They had availed of the 90% abatement even in the case of service rendered as 'Rent a Cab Operator' wrongly. This was pointed out by the departmental authorities during their visit. Once ....

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....d along with interest before the issue of Show Cause Notice. In this case also, the service tax was paid before the issue of Show Cause Notice. 5. The learned Departmental Representative stated that in the case decided by this Bench, the circumstances were entirely different. There have been different interpretations with regard to the service tax liability on certain services. In such circumstances, the Tribunal took decision for setting aside the penalties once the Service Tax along with interest had been paid before the issue of Show Cause Notice. In this case, the facts are different. She stated that the appellant collected the service tax and did not pay the department. She also invited my attention to the observations of the Commis....