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TMI Blog2010 (7) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... t was conducted in the year 2005. It was also found during the search that appellants had collected Service tax from their customers but did not deposit the same. Further, before issue of show cause notice Service tax amount was deposited. Interest not deposited even after five years from search. Held that – penalty imposable. - ST/503-504/2009 - S/328-329/2010-WZB/AHD - Dated:- 1-4-2010 - Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax amount was deposited. 2. Learned Chartered Accountant on behalf of the appellants submitted that appellants were not providing rent-a-cab service but on vehicles, charges were collected per kilometer basis. Therefore, decision of the Tribunal in the case of Noida Taxi Service - 2010 (17) S.T.R. 396 (Tri.-Del.) and in the case of R.S. Travels - 2008 (12) S.T.R. 27 (Tri. -Del.) are applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact that they have collected from their customers also shows both the customers and the appellant believed that Service tax liability has to be paid. Further, the proprietor of both the firms had also admitted that they had collected Service tax from all the customers but did not deposit the same. 4. From the summary of evidence above, it is seen that appellants believed that services provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be definitely imposable. Therefore, appellant has not made out any prima facie case in their favour. No evidence of financial difficulties has been produced and even not pleaded also. In these circumstances, it would be appropriate to require the appellants to deposit amount equal to Service tax which can be appropriated at later stage towards interest and penalty when deciding finally. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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