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TMI Blog2010 (2) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... icles for the use of officers and staff. The appellant did not pay service on the services of rent-a-cab. The appellant voluntarily paid the duty. Another show cause notice was issued by the Department proposing demand of Rs. 19,490/- for the period from January, 2001 to 15th April, 2005 [excluding the period covered by show cause notice dated 29-4-04]. In pursuance of second show cause notice, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.K. Bhaskar, JDR, for the Respondent. [Order (Oral)]. - After hearing both sides for a while on the stay petition, it was felt expedient to decide the appeal itself finally. Accordingly, pre-deposit of the dues as per the impugned order is waived and appeal itself is taken up for final hearing. 2. The appellant under contract with M/s. Singrauli Super Thermal Power Station gave on rent vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d show cause notice, the original authority confirmed the demand of service tax of Rs. 20,920/- [though the demand was only Rs. 19,490/- as per the show cause notice] along with interest. He has imposed penalty of Rs. 500/- under Section 75A for late registration; imposed penalty of Rs. 5000/- under Section 77 for non-filing of the return. He has also imposed Rs. 20,920/- as penalty under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice much earlier to the issue of show cause. The non-payment of service tax was due to bona fide understanding that the tax was not liable to be paid by them. Now they are not contesting the demand of service tax and interest. The issue of show cause notice after 2 years of payment of the tax voluntarily is not justified. Further, when on the same issue for the intermediate period 2002-2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period not covered by the earlier show cause notice shows their bona fide. Further, in the facts and circumstances of the case invocation of extended period in the second show cause notice is not justified. I hold that this is a fit case for invoking the provision of Section 80 of the Finance Act, 1994 as canvassed by the learned Advocate. 7. In view of the above, the appeal is disposed of by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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