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2018 (2) TMI 479

Head Note / Extract:
Rent-a-cab service - the appellant was hiring vehicles to BSNL - Held that: - The Tribunal in the case of Rahul Travels Vs CCE [2016 (11) TMI 1294 - CESTAT MUMBAI] has held that hiring of cars and buses as contract carriage on payment based on their usage as per kilometre basis would not fall under the definition of "Rent-a-Cab service" or under "Tour Operator service" - demand set aside.

Levy of service tax - construction services within the period prior to 01.06.2007 - Held that: - The Hon'ble Apex Court in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT] has held that works contract service prior to 01.06.2007 cannot be subject matter to levy of service tax - demand set aside.

Appeal allowed - decided in favor of appellant.

 

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