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2010 (6) TMI 358 - AT - Service TaxRent-a-cab service – penalty - transportation services - transportation of papers/answer sheets, examiners – agreement terms indicating vehicle itself not given for operation under ownership and management of client - payments made for operating trips to various places - in the case of Kuldeep Singh Gill, transportation or vehicle hire service is different than the service being provided by rent-a-cab scheme operator and the same cannot be held to be covered under the said service category – Held that: - transportation services would not be covered by rent-a-cab service, the appellant cannot be attributed with any mala fide - demand is barred by limitation - allow the appeal on merits as also on limitation
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