TMI Blog2008 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order]. - After hearing both the sides and on perusal of the records, it is seen that the Respondent is engaged in providing services of a rent-a-cab operator. The Respondent provided rent-a-cab services to M/s. Northern Coal Fields during the financial year 2000-01 to 2003-2004 under a contract and there was no condition for payment of service tax. However, after receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rthern Coal Fields. It is noted that after receipt of the show cause notice, they have deposited the entire amount of interest. The Commissioner (Appeals) observed that the Respondent had no mala fide intention in making the late payment of Service Tax. He also observed that they were ignorant about the provisions of Service Tax and even the Company of the stature of M/s. Northern Coal Filed did n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|