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2018 (11) TMI 1391 - AT - Service TaxRent a cab service - Revenue has compared their balance sheet income with the value reported in the ST-3 returns and demanded duty on difference - benefit of abatement denied on the ground that they are not tour operators - Held that:- The appellants have not given any legal backing to the claim that the cars provided by them to other operator cannot be treated as rent a cab service provided by them to other operator. In the case of Trinity Travels [2016 (2) TMI 770 - CESTAT BANGALORE], relied by the appellant, it is seen that in that case, the assessee vehicle only used by another operator. In the said case, the only ground on which the demand was made was that the other operators who had used the cars of the appellant in the case for providing rent a cab service have not discharged the tax. In the instant case, however, the demand under rent a cab service is raised against the appellant themselves. Thus, the said case is not applicable to the facts in the instant case. Further, In view of the clarification of CBEC circular F. No. B-43/7/97/TRU, dated 11.07.1997, it is not open to Revenue to demand Service Tax in a situation where another rent a cab operator has paid service tax on same transaction. The appellant have produced certificates from other tour operators who have used their vehicles. These certificates cannot replace the evidence. The matter is remanded to examine the case in the light of CBEC circular F. No. B-43/7/97/TRU, dated 11.07.1997 - appeal allowed by way of remand.
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