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2014 (7) TMI 448 - CESTAT NEW DELHIDemand of service tax - rent a cab service - Suppression of income - whether the excess income reflected by the appellant in their balance sheet or in the income tax returns is relatable to his activity of rent a cab or not - Held that:- no evidence adduced by the appellant showing that the excess income was being earned by the party by suppressing the value of rent a cab services, we prima facie agree with the appellant that they have a strong case - Commissioner (Appeals) has rejected their legal issue of even rent a cab service not being a taxable service on the ground that it has been raised for the first time before him and is hit by the provision of Rule 5. On going through the said rules, we find that the same relate to production of additional evidence for the first time before Commissioner (Appeals) and not to the legal issues raised before him. Such legal issues can be raised before the appellate authorities and are required to be decided by him. - Matter remanded back - Decided in favour of assessee.
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