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2017 (8) TMI 70 - AT - Service Tax‘Rent a cab’ service - demand on the ground that appellant are the owners and they have to keep the vehicle in their own garage and take care of repairs and maintenance but required to operate the buses in specified routes by APSRTC, incurring all the operating cost, paying all taxes and compensation in the case of any accidents and accounting for it - Held that: - similar issue decided in the case of SK. Kareemun W/o. Khadeer and others Versus Commissioner of Central Excise, Customs And Service Tax Hyderabad-III [2015 (1) TMI 282 - CESTAT BANGALORE], where it was held that service tax liability arises on the individual bus owners. By holding so, the Bench upheld the tax liability with interest but set aside the penalty. Decided partly in favor of appellant.
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