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2017 (9) TMI 1263 - AT - Service TaxRent-a-cab service - Section 11D of Central Excise Act, 1944 - demand of service tax - Held that: - In the landmark judgment, Commissioner, Customs & Central Excise Versus Sachin Malhotra, Raj Kumar Taneja, M/s. Shiva Travels [2014 (10) TMI 816 - UTTARAKHAND HIGH COURT] the Hon’ble High Court has clearly laid down that in the case of rent a cab scheme, there is a requirement that the hirer should have freedom to use the vehicle as he pleases which undoubtedly implies that he must have possession and control over the vehicle, which is not the case in the services provided by the appellant therein - also, the show cause notice has not made any reference to Section 73A - appeal allowed - decided in favor of appellant.
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