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2018 (8) TMI 1281 - AT - Service TaxRent-a-cab Service - It is alleged by the Department they provided taxable services and collected charges for vehicles but were not paying the same to the Government - appellant submitted that whenever their clients reimbursed the service tax to them, the same has been deposited with the Government and the service tax is not paid only when the same is not reimbursed by their clients. Held that:- It was never in dispute the service rendered by them amounts to rent-a-cab service and tax is liable thereon. Even when they collected the service tax, they have not deposited with the Government. The assessee has also not filed ST-3 returns and thereby suppressed the fact that they have rendered taxable services and collected service tax and retained the same with them - The leviable of service tax does not change that whether or not they have collected same from their clients. We cannot accept a new ground of liability of service tax at this stage, proposed by the Learned Counsel for the appellant because there was never a point of contention at the time of Order-in-Original or Order-in-Appeal. Appeal dismissed - decided against appellant.
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