2013 (1) TMI 431

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..... ervices under the category of Rent-a-Cab service. From the statement of the proprietor, it was found that the appellant had provided four vehicles of 56 seats to M/s.Claris Life Science Ltd. during the year 2006-07 and collected service tax, but did not pay the same .After 1/06/2007 appellant started paying the service tax since service tax become applicable in respect of vehicles having capacity .....

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..... t relevant.   3. The ld. Counsel relies upon the decision of this Tribunal in the case of Bharat Travels Co. [2010(20)S.T.R. 646 (Tri.-Ahmd.)] to submit that no penalty was imposable.   4. Taking note of the fact that appellant is a proprietary firm and circumstances are similar to that of Bharat Travels Co. where also tax which was not due was collected and not paid, and appellant did .....

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