9911796707
TMI Blog2015 (6) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals have been filed by the appellant with respect to OIA No. OIA-CCEA-SRT-I-SSP-102-103-2013-14-U-S-85 dated 14.06.2013 passed by Commissioner (Appeals), Surat. The issue involved in these proceedings before the Adjudicating authority was payment of service tax on Tour Operator/ Rent-a-Cab Services provided by the appellant to M/s. ONGC, Surat. Both the lower authorities decided the issue ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the Revenue argued that appellant did not take any service tax registration during the relevant period and department got knowledge of the services provided by appellant only through an audit of M/s. ONGC. It was strongly argued by the Learned AR that extended period is rightly invokable in these appeals and penalties have been correctly imposed. 4. Heard both sides and perused the case re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while passing order No. A/12094 to 12096/2014 dated 28.11.2014. This case is, therefore, fit for extending the benefit of Section 80 of the Finance Act, 1994 even if extended period is found applicable. In view of the above observations, appeals filed by the appellant are required to be allowed with respect to non-imposition of penalties under Section 76, 77 and 78 of the Finance Act, 1994. 6. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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