MANIK CHOUDHURY Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Order dated 05.02.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata (hereinafter for short referred to as CESTAT) is assailed by medium of this appeal under Sec. 35G of the Central Excise Act, 1944 (hereinafter for short referred to as the Act of 1944).

(2.) For appreciating the rival submissions of learned counsel for the parties, precise flashback of the factual matrix shall be advantageous.

(3.) Appellant admittedly has been providing vehicles on hire to North Eastern Electric Power Corporation Ltd. (NEEPCO) which activities of the appellant fall within the category of "Rent-a-cab-service" but had not paid the service tax w.e.f. 01.04.2002. The Superintendent (Service Tax), Central Excise Office, Shillong Range issued a notice on 16.03.2004 informing the appellant that he was found providing "tour operator's" service to customers which is taxable under service tax vide Finance Act, 1997 so has been advised to get registered with the jurisdictional Superintendent of Central Excise/Assistant/Deputy Commissioner within seven days from the date of issue of notice and to submit his returns. Further, he has been advised to deposit the service tax forthwith.