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TMI Blog2011 (7) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... their Half Yearly returns than the actual receipts. The adjudicating authority confirmed demand of Rs. 2,13,082/- under Section 73(1) read with Section 68, interest under Section 75 was ordered and penalties under Sections 69 (read with Rule 4 of the Service Tax Rules, 1994), 76 and 77 of the Finance Act, 1994, were ordered. The main contention of the appellant is that Rent-a-Cab Operators scheme is defined under Section 65 (91) of the Act, which means, any person engaged in the business of renting of cabs and sub-Section 105(o) of Section 65 defined taxable service with regard to Rent-a-Cab scheme as any service provided to any person, by a Rent-a-Cab scheme operator in relation to the renting of a cab; that the appellant had given his ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay service tax. 4. With regard to limitation, the Commissioner (Appeal) found that non payment of tax was discovered at the time of audit which shows that the facts came to be known by the department only when the show cause notice was issued. 5. Defending the case, appellants contended that Rent-a-Cab was made taxable with effect from 01.04.2000 and they were under the impression that they were not liable for service tax as they were not able to justify the applicability of the category of services and having no knowledge of the Act. However, they paid the service tax with interest for the period 01.04.2000 to 31.03.2003. 6. In deciding the case, I rely upon the order of the Tribunal in the case of Sai K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abs . This amendment came into effect from 16-10-1998 as notified vide Notification No. 53/ 98-S.T. dated 7-10-1998. 6. It can be seen from the above definition that the person should be engaged in the business of cabs. We find that an identical issue has been decided by the Coordinate Bench in the case of R.S. Travels (supra). We may reproduce the ratio of the said decision as under. (5) The reliance placed by the ld. Commissioner (Appeals) on a contrary judgment of the Tribunal in the case of Express Tours & Travels Pvt. Ltd. v. CCE reported in 2006 (3) S.T.R. 664 (T) = 2005 (186) E.L.T. 143 is not correct inasmuch as in that case, it had been found that the appellant had not produced any evidence to suggest that the cars ..... X X X X Extracts X X X X X X X X Extracts X X X X
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