2005 (7) TMI 20

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..... . - The challenge in the present appeal is to penalty of Rs. 1,47,052/- imposed under the provisions of Section 76 of the Finance Act, 1994 on the ground that the appellants, who is a "Rent-a-cab operator" failed to deposit the service tax during the period 4-4-2000 to 27-10-2000. 2.Ld. Advocate appearing for the appellants submits that up to 31-3-2000, the said services were exempted under Not .....

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..... osed upon them. He also refers to the Larger Bench's decision in the case of ETA Engineering Ltd. v. Commissioner of Central Excise, Chennai, reported in 2006 (3) S.T.R. 429 (Tri.-LB) = 2004 (174) E.L.T. 19 (Tri.-LB), wherein a bona fide doubt on the part of the assessee for failure to deposit tax was considered to be a reasonable cause in terms of provisions of Section 80 of the Finance Act, 19 .....

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