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2018 (12) TMI 1294 - AT - Service TaxExtended period of limitation - Mis-match of amounts shown as income in the income tax amounts to the shown in service tax returns - Demand of Service tax - Held that:- During the period in question 2003-2004, there were two views prevailing on the issue of whether consideration received for hiring out a taxi on kilometer basis is rent-a- cab services or otherwise. These two views has to be settled by the various higher judicial forums to come to a conclusion as to that the services and the consideration received by rent-a-cab services person is taxable even if it is hired out on the basis of kilometer - the impugned order to the extent it is contested in this case is set aside on ground of limitation - appeal allowed - decided in favor of appellant.
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