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2023 (8) TMI 850 - AT - Service TaxTime limitation - Levy of Service Tax - Rent a Cab operator Service - hiring of Buses to Maharashtra State Road Transport Corporation (MSRTC) - penalties - HELD THAT:- There is no dispute that the issue involved interpretation of law regarding taxability of the service of hiring of buses. On this issue various cases have been decided and though finally it was held that the hiring of the buses also falls under ‘rent a cab service’ but considering the bonafide of the assessee the demand is set aside on the ground of time barred. This has been considered in the case of COMMISSIONER OF SERVICE TAX VERSUS VIJAY TRAVELS [2015 (1) TMI 809 - GUJARAT HIGH COURT] wherein the Hon’ble Gujarat High Court while dealing with the demand for the longer period upheld the order of the Tribunal to the extent the demand was set aside on time bar. Even though the demand on merit was sustainable, but demand for the extended period was set aside. Considering this legal position is the present case since entire demand is beyond normal period the same is not sustainable - the penalties are also not sustainable. The impugned order is set aside and appeal is allowed.
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