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2011 (7) TMI 162 - CESTAT, AHMEDABADDemand - Rent-a-Cab Operator - The most of the cases, the income which the appellants have not reflected in their ST-3 returns, pertains to cabs whose carrying capacity is more than 12 passengers and hence they are out of the purview of service tax as only maxi cabs as defined in Motor Vehicle Act, 1988 are covered in the definition - some income is not taken by them in their ST-3 Return for the reasons that they are sub contractors of a main Rent-a-Cab Operator and in terms of a clarification of Service Tax Commissionerate, Ahmedabad vide letter F. No. STC/04-06/CLF/TECH/2010 dated 02.8.2010, that they are not liable to pay service tax - Held that: ervices rendered by the appellants for the period mentioned are not taxable - Decided in favour of the assessee
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