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2018 (8) TMI 558 - AT - Service TaxCENVAT Credit - input services - rent-a-cab services - Held that:- The issue involved in the instant case were specifically addressed by Hon’ble High Court of Gujarat in the case of Vijay Travels [2015 (1) TMI 809 - GUJARAT HIGH COURT], where it was held that Petitioner cannot escape tax liability on the ground that the hiring is different from renting as the intention of the Government is to tax service provider of a service which involves both hiring and renting of a cab for a longer duration and distinction as sought to be carved out by the petitioner is not finding favour with this Court. Demand upheld - however, the demand beyond the period of limitation is set aside - appeal allowed in part.
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