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2009 (5) TMI 389 - CESTAT, BANGALORERent a cab services- The Appellant had entered into an agreement with M/s. ONGC, Rajahmundry in respect of “Rent-a-Cab” services. As per the details of Form No. 16A Certificates provided by M/s. ONGC, there was found to be an escapement of Service Tax. Consequently, show-cause notice was issued for confirmation of the demand. The lower authority after adjudication confirmed the demand and imposed penalties. The Commissioner (Appeals) has upheld the order of the Original Authority. Held that-the appellant fall under the category of ‘Rent a cab services’. The contention of the appellant that there is an error in calculation thus the matter is remand back for proper calculation.
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