2014 (9) TMI 79

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner (Appeals). In the present case, the demand is confirmed on the ground that the appellant provided taxable service of rent-a-cab during the period in dispute. 3. The appellant was providing motor cabs/cars to Pune Municipal Corporation and others on rent. The appellant was not registered with th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... & Haryana High Court in the case of Kuldeep Singh Gill (supra), we find no infirmity in the impugned order whereby the demand of service tax along with interest is confirmed. 6. In respect of penalties imposed under Sections 77 and 78 of the Finance Act, we find that Section 80 of the Finance Act provides as under:-            "80. Notwithstandi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X