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2015 (12) TMI 1273 - AT - Service TaxDemand of service tax - Rent a cab Service - pick-up and dropping of the employees in the SEZ - Whether, this will result in service provided to SEZ hence not eligible to service tax - Held that:- Pick-up and dropping may be due to discharge of contractual obligation as part of remuneration package of employee. But that does not appear to have no relevance in the course of the integral connection to the SEZ. Secondly, the letter of Commerce Department is issued on 19.11.2013 bringing Rent-a-Cab service to the fold of exclusion. Rent-a-Cab service is expected to terminate in the SEZ to fall with the scope of exclusion. Appellants case does not appeal to be appreciated at this stage that above service fall in the exclusion category and that too when exclusion was permitted by Ministry beyond the date of adjudication period. Thirdly, it also does not appear to commonsense that the services has any integral connection to appreciate as input service. - Assessee directed to make pre deposit - Decided against assessee.
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