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TMI Blog2018 (7) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... le passing the impugned order had not considered the reply of the Respondent in response to the letter dated 16 March 2004 of the dept - It is perceived from the said letter that the Respondent has not disclosed the service rendered by him to the department. Therefore, the finding of the Commissioner (Appeal) cannot be sustained. The impugned order of the Commissioner (Appeals) is set aside - s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 1 April 2002 to 31 October 2006. It has been alleged that the Respondent was engaged in providing rent-a-cab operator service by way of supplying vehicles for hire to service receivers such as NEEPCO on periodic contract/agreement basis. The adj. auth. confirmed the demand of service tax of ₹ 11,07,235/- along with interest and penalty. The assessee filed an appeal before the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March, 2004, directing the Appellant inter alia to register within 7 days under the taxable service of Tour Operator under Finance Act, 1994, The Appellant intimated the Department about his activity of giving his Car on hire and had also emphasized that his activity is not covered under Tour Operator scheme and does not attract any service taxa Unfortunately, the Department did not initiate any f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Department for causing recovery of non-paid service tax. However, since in the present case demand is issued for covering the period from 2003-04 to Oct./06 and show cause notice is issued on 27.03.2008, hence, I find that the entire demand in question is barred by limitation. 5. The Revenue, in their grounds of appeal, stated that the Respondent in response to the department's let ..... X X X X Extracts X X X X X X X X Extracts X X X X
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