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2014 (8) TMI 854 - AT - Service TaxRent a cab service – providing buses/mini-buses - transportation of school children, Staff Members & Family from fixed point to other point - Penalty - whether the assessee would be liable for service tax when providing the services of motor cabs/ maxi cabs - Held that:- issue involved in these appeals is squarely covered in favour of Revenue in the CESTAT final order [2013 (7) TMI 816 - CESTAT NEW DELHI] in case of Jai Santoshi Maa Travellers and Ajai Kumar Gupta & Co and also in the CESTAT final order [2014 (1) TMI 44 - CESTAT NEW DELHI] in respect of M/s. Friends Tour & Travels Vs. CCE, Noida. It is also seen that there is no representation from the side of respondents which is indicative of the fact that they have nothing to say in their defence. The fact that they had neither taken registration, nor filed any returns, nor paid service tax in clear evidence of suppression of facts on the part of respondents when no reasons are advanced on their part for the same. - Decided in favour of Revenue.
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