2010 (5) TMI 113

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..... o hold that they were under a bona fide belief that they were not required to pay any service tax for Rent-a-cab service provided to NHAI. Held that- they had paid at the rate of 100%, while they were entitled to 60% abatement. In this view of the matter, the tax liability is required to be recalculated and penalty, to the amount of tax evaded is required to be imposed. The appeal is thus partly .....

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..... egard is that in the case of rendering a service to the National Highways Authority of India (NHAI), they were orally informed by the NHAI to withhold payment of service tax until further instructions and, therefore, they cannot be held to be guilty of any suppression with intention to evade payment of duty. 3. I, however, find no merit in the above submission in the light of the fact that the .....

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..... ation No.9/2004-S.T., dated 09.07.2004 and also point out that such benefit has been extended for the months of Feb., 06 and Mar., 06 as seen from the worksheet appended to the show-cause notice. I see merit in the above submission and, therefore, accept the contention that for the period Apr., 05 to Feb., 06, they had paid at the rate of 100%, while they were entitled to 60% abatement. In this v .....

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