2014 (12) TMI 709

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..... ins to the extended period of limitation; therefore, we are not passing any order on that. The only prayer made before us by the counsel for the appellant is that they are seeking waiver of penalties under Section 76 & 78 of the Finance Act, 1994. As the activity undertaken by the appellant was under dispute during the impugned period, whether it attracts service tax or not, therefore as held by t .....

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..... r rent-a-cab service. The appellant was under the bonafide belief that running of tax on kilometre basis does not cover under rent-a-cab service, therefore, they are not paying service tax on the said activity but on persuasion of the department they paid service tax along with interest. A show-cause notice was issued to the appellant on 04.10.2005 to demand the service tax for the impugned period .....

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..... period of limitation is not invocable and there will be no allegation of suppression, accordingly, penalties are not imposable. Therefore, penalty under Section 76 and 78 of the Finance Act, 1994 be set aside. 5. Considering the submissions made by the ld. counsel, we find that although demand has been confirmed by invoking the extended period of limitation, but appellant has not disputed the d .....

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