2010 (6) TMI 435

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellant not shown separate service tax in their invoice – Held that: - Service Tax liability to be determined on the cum-duty basis - the benefit of doubt is to be given to the appellant as the liability was in dispute. - no penalty leviable – Appeal allowed - ST/229 OF 2009 - A/256/WZB/(MUM.) OF 2010/SMB/CIV - Dated:- 15-6-2010 - ASHOK JINDAL, JJ. ORDER 1. The appellant has made a reque .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ubmitted that Service Tax liability on Rent-a-Cab Scheme Operator was in doubt and several explanations were sought on the issue. When the liability of Service Tax is in dispute, no penalty is to be levied on the appellant. 5. I am convinced with the submissions of the appellant and I find that the Service Tax liability is to be determined on the cum-duty basis. Accordingly, the Service Tax is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X