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2023 (2) TMI 1241 - AT - Service TaxLevy of service tax - lease rental charges - Department alleged that leasing of vehicles is taxable service and appellant was liable to pay service tax on the same - HELD THAT:- The issue on levy of service tax on lease rental charges has been decided by the Principal Bench of this Tribunal in the appellant’s own case M/S. CARZONRENT (INDIA) PVT. LTD. VERSUS CST, DELHI [2017 (1) TMI 98 - CESTAT NEW DELHI] where it was held that the appellants failed to sustain legally their plea regarding non-applicability of the provisions of Service Tax to the transactions of renting of motor cabs and on such consideration received. It is pertinent to note that the current show cause notice is a periodical one which has been adjudicated by the Commissioner vide the impugned order. There is no change in the factual matrix, and therefore there are no reason to deviate from the decision of this Tribunal in the Appellant’s own case. As regards the request of the appellant for referring this matter before a Larger Bench in view of the contrary decision of the Mumbai bench of the Tribunal in the case of ARVAL INDIA PRIVATE LIMITED VERSUS PRINCIPAL COMMISSIONER OF SERVICE TAX – IV AND (VICE-VERSA) MR CJ MATHEW, MEMBER (TECHNICAL) [2020 (9) TMI 125 - CESTAT MUMBAI], it is noted that the Tribunal has differentiated the decisions based on the facts, as is evident in para 7 of the order. There are no infirmity in the impugned order - appeal dismissed.
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