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TMI Blog2016 (6) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... y had reasonable belief that the tax was not payable and therefore penalty should not be imposed. - Held that:- the appellant has already remitted the impugned amount of service tax which supports its contentions that it did not have any malafide intention and had genuine bonafide belief that it was not payable - , the contention of the appellant that it genuinely thought that it was not liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lwardhini Travels vs CCE Bhopal 2009 (13) S.T.R. 51 (Tri. - Del) and Pandit Motor Service vs CCE Jaipur 2007 (8) S.T.R. 344 (Tri. Del), the issue of taxability is settled against the appellant and that the impugned amount of tax (Rs. 16,081) has already been remitted. She only pleaded that in this case interest and penalty should be waived because in case of contract carriage, the Government issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it did not have any malafide intention and had genuine bonafide belief that it was not payable and that when the Commissioner (Appeals) passed the impugned order it readily paid the impugned amount of service tax. Further, Notification No. 15/2007-ST dated 04.04.2007 referred to above is reproduced below. Whereas, the Central Government is satisfied that a practice was generally prevalen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act 1944 (1 of 1944) read with section 83 of the Finance Act, the Central government hereby directs that the service tax payable on services provided by a tour operator providing services in relation to transport of passengers from one place to another (other than services provided in relation to package tour) operating under a contract carriage permit issued by the appropriate transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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