9911796707
TMI Blog2014 (1) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... covered under the definition of the Tour and consequently the appellant/assessee is also falls under category of Tour operator. Commissioner (Appeal) in the impugned order has set aside the penalty under Section 78 of the Finance Act and reduced the penalty under Section 76 of the Act invoking the Section 80 of the Finance Act. We find that if the Section 80 is invokable then the penalty under Section 76 also cannot be imposed. We therefore find contradiction in the findings of the Commissioner (Appeal) in reducing penalty under Section 76 of the Finance Act and setting aside penalty of 78 of the Act. We therefore remand the matter back Commissioner (Appeal) Central Excise to decide the matter after considering the No. 15/2007 dated 04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the penalties under various provision of the Finance Act. Proprietor of the assessee was also asked to Show Cause as to why penalty should not be imposed on him. This Show Cause Notice was adjudicated by Additional Commissioner, Commissioner Central Excise Noida vide impugned order 36/Adc/Noida/2006 dated 29.10.2006 who confirmed the demand of service tax and interest and imposed the penalty on the assessee as well on Shri Satveer Singh, Proprietor. Both filed appeals against the said Order-in-Original before the Commissioner (Appeal) Central Excise Noida, who vide Order-in-Appeal 4-5-CE/Noida/2008 11.01.2008 rejected their appeals for non-compliance of orders of pre-deposit. Subsequently the assessee and Shri Satveer Singh, Proprietor, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle covered by a permit granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made their under. "Tour" means a journey from one place to another irrespective of the distance between such places and the "taxable services" means any services provided to any person by a tour operator in relation to a tour. (91) "rent-a-cab scheme operator" means any person engaged in the business of renting of cabs; Taxable service are defined as under: Section 65(105) (n) to any person, by a tour operator in relation to tour; Section 65(105) (o) to any person, by a rent-a-cab scheme operator in relation to the renting of a cab; We find that assessee was providing buses to L.G. Electronics for dropping the staff of L.G. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of extended period of limitation either before the original authority or before the Commissioner (Appeal). We therefore do not entertain this argument of the assessee on invocation of the extended period of limitation at this stage in appeal before this Tribunal as this was not raised before the lower authorities. Accordingly we hold that assessee is required pay the service tax under the tour operator service and Rent-a-Cab service. 7. We find that appellant/assessee has stated before the Tribunal in earlier proceedings the fact of Notification No. 15/2007 dated 04.04.2007 issued by the Central Government under Section 11 C of the Central Excise Act for allowing the 60% abatement for the period 01.04.2004 and the Tribunal in its order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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