9911796707
TMI Blog2016 (8) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of tour operator services. Though there is observation of the Assistant Commissioner in the earlier order that the appellants services are properly classifiable under rent a cab services but by the time such observation was made by the adjudicating authority, the period under the present case had lapsed. The appellant was under the bonafide belief that there services may fall under di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces falling under the category of rent a cab. 2. Ld. Advocate appearing for the appellant submits that they were providing Bus services to M/s. Ranbaxy Laboratories for transportation of their employees from home to factory and vice versa. They were earlier issued a show cause notice by the authorities on 05.04.2011 seeking to confirm service tax for the period October 2009 to September 2010 u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices may fall under rent a cab was issued, the period in present appeal was over. It is only subsequently Revenue issued a show cause notice on 09.10.2011 raising the demand for the period April 2011 to March 2012. Ld. Advocate submits that they have already deposited the entire service tax demand along with interest and are not challenging the same. However, the only challenge is to imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of services under which assessee can be taxed and that is why initially revenue issued a show cause notice under the category of tour operator services. Though there is observation of the Assistant Commissioner in the earlier order that the appellants services are properly classifiable under rent a cab services but by the time such observation was made by the adjudicating authority, the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
