SWAPNASHILP TRAVELS Versus COMMISSIONER OF CENTRAL EXISE - Service Tax - CESTAT MUMBAI - Tri - Penalty u/s 77 and 78 - Enhancement of penalty - Held that - Appellant was engaged in the activity of transportation of written answer sheets collected from various District Collection centres and deliver the same to the Nagpur University and the payment is on the Kilometre basis as per the work order. There is no evidence on record to show that the cab was hired on monthly, weekly or daily basis. In v................................... Service Tax - Case Laws
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