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2007 (9) TMI 248 - CESTAT AHMEDABADAppellant are engaged in the business of hiring and renting of vehicles - appellants have failed to obtain Service Tax Registration, failed to pay service tax and non-furnishing of required information – held that service tax was payable even if a person was engaged in the business of engaging taxis for customers and giving them service even without owning or plying the vehicle, under the category of running ‘rent-a-cab scheme of operators’ – larger period invocable – penalty justified
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