Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 833 - AT - Service TaxDemand of service tax - Rent a cab service - Held that:- Tribunal in the case of M/s Shree Gayatri Tourist Bus Service Vs Commissioner of Central Excise, Vadodara-I - [2012 (5) TMI 126 - CESTAT, AHMEDABAD [LB]] on the identical issue in respect of demand of service tax under “Rent-a-Cab” in connection with the agreement with ONGC, set aside the demand and allowed the appeal filed by the assessee. The learned Advocate on behalf of the assessee submits that the said decision came after passing of the instant Adjudication order. On perusal of the Adjudication order, we find that the Adjudicating authority had not given any finding on the demand of service tax for the period April 2000 to March 2002. It is noticed that the Appellant contested the demand on limitation as well as on merit. The Appellant also filed an application for additional grounds with various documents in support of their contention that the demand is barred by limitation and also not sustainable on merit. In our considered view, the matter should be re-examined by the Adjudicating authority in the light of the decision of the Tribunal in the case of M/s Shree Gayatri Tourist Bus Service (supra) - Matter remnded back - Decided in favour of assessee.
|