Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 610 - CESTAT BANGALORERent-a-cab service - Held that: - in the present case, the appellant is not primarily engaged in the business of rent-a-cab operator. He is only arranging vehicles for their clients from outside agencies for which he is only getting a commission and that amount of commission has been shown in his ledger which is produced on record. Further, the learned Commissioner (Appeals) has mis-construed the definition of rent-a-cab operator service as provided in Section 65(76) of the Act because the appellant is not engaged in the business of “rent-a-cab service” - appeal allowed - decided in favor of appellant.
|