Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 816 - AT - Service TaxRent a cab service – Penalty - whether the assessee would be liable for service tax when providing the services of motor cabs/ maxi cabs - Held that:- The assessee had provided the taxable service defined in Section 65(105)(O) r.w Section 65(91) – assesses contended that they were operating from a remote area and were ignorant of the relevant provisions - The contention is devoid of force - Ignorance of law cannot be considered a reasonable cause for failure to remit the legislatively mandated tax – following the judgement of Secy. Federn of Bus-operators Assn. of T.N. vs. UOI(2001 (4) TMI 7 - HIGH COURT MADRAS ) - wherever a cab is rented by a Rent-a-cab scheme operator to any person a transaction chargeable to service tax occurs and is liable to service tax at the statutorily prescribed rates – appeal decided against assesses.
|