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2013 (6) TMI 607 - AT - Service TaxClassification - Supply of cabs - Rent-a-Cab service - It is the contention of the advocate that they did not own the vehicle; that they had hired the same from other vehicle owners and supplied the vehicles to M/s. Mahindra & Mahindra as per the contract. The activity undertaken by them cannot be considered as ‘Rent-a-Cab Service' inasmuch s they have not undertaken any renting. - Held that:- the agreement was for the purpose of supply of vehicles of required specifications. The taxable service means any service provided to any person by a ‘rent-a-cab scheme operator in relation to renting of a cab and the terms rent a cab scheme operator means any person engaged in the business of renting cabs, and the cabs includes both motor cabs, maxi cabs, as defined in the Motor Vehicles Act, 1988. There is no dispute of the fact that the vehicle supplied by the appellant satisfied this criterion. There is no stipulation either in the Act or in the Rules that the person renting the cabs should also own the vehicles. So long as the person rents a cab either owned by him or cabs procured from elsewhere, the liability to pay service tax would arise and, therefore, the activity underta Regarding extended period of limitation - Held that:- the show cause notice has been issued within the time-limit specified and the demand is not time-barred. Since the appellant did not file any returns they are rightly liable to penalty under Section 77 and we uphold the same. As regards the imposed under Section 76 the said penalty is attracted for failure to pay service tax by the due dates and there is no mens rea required to impose penalty under the said Section. Therefore, imposition of penalty under Section 76 is also sustainable in law. - Decided against the assessee.
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