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2008 (7) TMI 27 - CESTAT NEW DELHI
Giving cabs on hire to their clients - whether during 1.4.2000 to 31.3.2004, the appellants were acting as “Rent-a-Cab” operator - point has to be decided by the lower authority after ascertaining the facts, for which, this matter has to be remanded to Commissioner for de novo adjudication - since Appellant had informed the dept. about his activity as early as in November 2000, there is no suppression, hence only the normal limitation period u/s 73 (1) would be available to the Revenue