2009 (1) TMI 68

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : P. Karthikeyan, Member (Technical)] - Under an agreement entered into between M/s. BSNL the appellant Shri R. Deivendran rendered taxable service classifiable under the category "rent a cab scheme operator". Shri Deivendran did not follow the statutory formalities such as registering himself as a provider of taxable service with the Department, paying tax due on the taxable service rendered a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppeals) found that the order of the original authority did not call for any interference. He found that the plea of limitation was raised for the first time in the proceedings before him. In the appeal before the Tribunal it is submitted that the appellant was ignorant of the legal provisions. M/s. BSNL also had not advised of the service tax liability nor paid the tax when informed about the dema .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... terate person and had rented a vehicle to M/s. BSNL for its staff to compute between their respective residences and the office. The lower authorities have found the service tax of Rs.9,080/- payable by the appellant as he had wilfully suppressed the fact of rendering taxable service. I find that there is nothing on record to substantiate the above finding. The claim that such an allegation had no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X