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2019 (3) TMI 1099 - AT - Service TaxTime limitation - Rent-a-cab operator service - appellant has been contending that their activity would not fall within the levy of service tax net as they were charging the customers on per kilometre basis and there was no renting of the vehicle involved - Held that:- This issue has been mired in litigation for a long time and there are conflicting decisions also. Taking into account the fact that there are conflicting decisions on the issue as also the same being interpretational, the appellant cannot be saddled with the allegation of suppression of facts with intention to evade payment of service tax. Moreover, the Department has not produced any cogent evidence to show that there was a positive act of suppression on the part of the appellant. The entire demand has been raised on verification of accounts of the appellant. This shows that nothing was suppressed with any intent to evade payment of service tax - the Show Cause Notice is time-barred - appellant succeeds on the ground of limitation. Appeal allowed - decided in favor of appellant.
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