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2023 (5) TMI 604 - CESTAT KOLKATANon-payment of Service Tax - Rent-a-cab services - Failure on the part of appellant to provide necessary documents - period from 2002-03 to 2004-05 - SCN dated 22.10.2007 was issued for demanding service tax for the period from 2002-03 to 2004-05 - HELD THAT:- In this case, no investigation was conducted at the end of the appellant. Only on the basis of information furnished by the Public Vehicles Department, Kolkata and information collected from yellow pages, web sites etc. and scrutiny of income tax records of the appellants, the demands have been raised, which is not sustainable in law as held by this Tribunal in the case of M/S LUIT DEVELOPERS PRIVATE LIMITED VERSUS COMMISSIONER OF CGST & CENTRAL EXCISE, DIBRUGARH [2022 (3) TMI 50 - CESTAT KOLKATA]. Therefore, the demand against the appellant is not sustainable. Moreover, the appellant has produced the salary bills of the drivers and a Certificate from the Chartered Accountant to this effect certifying that the appellant is engaged in plying metered taxies not rent a cab and the appellant was operating the same through drivers himself. In that circumstances also, the demands are not sustainable. There are no merit in the impugned order and the same is set aside - appeal allowed.
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