Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 179 - AT - Service TaxLevy of service tax - rent a cab service - business of renting of jeeps/ cabs to M/s ONGC Ltd. Ankleshwar - Held that:- There is no dispute that the appellant have provided vehicles on rent basis under a contract to M/s ONGC Ltd., therefore, it clearly falls under the head of rent a cab service. Moreover, the appellant on their own started paying service tax from 2002 onwards. The levy of service tax on rent a cab is legal and proper. Extended period of limitation - Held that:- The appellant could not pay the service tax under a bonafide belief - the demand for the extended period is not sustainable. Appeal allowed in part.
|