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2018 (3) TMI 1001 - AT - Service TaxRent-a-cab Scheme Operator Service - non-payment of service tax - Held that: - the issue involved in the present appeals already stands decided by the Tribunal. In the case of BMTC vs. CST [2015 (2) TMI 100 - CESTAT BANGALORE], where it was held that Apparently BMTC cannot be considered to be a person engaged in renting of cab service at all. The business undertaken by BMTC is to provide bus facility/transport facility to the citizens of Bangalore city and the main activity is running the buses in the city for the convenience of citizens and not a rent-a-cab scheme operation - appeal allowed - decided in favor of appellant.
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