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2018 (7) TMI 427 - AT - Service TaxRent-a-cab scheme operator service - supply of vehicles for hire to service receivers such as NEEPCO on periodic contract/agreement basis - the Comm(A) proceeded on the basis of the letter dated 16 March 2004 of the assessee - suppression of facts - Held that:- The Commissioner (Appeals) while passing the impugned order had not considered the reply of the Respondent in response to the letter dated 16 March 2004 of the dept - It is perceived from the said letter that the Respondent has not disclosed the service rendered by him to the department. Therefore, the finding of the Commissioner (Appeal) cannot be sustained. The impugned order of the Commissioner (Appeals) is set aside - service taxable under the head Rent-a-cab scheme operator service - appeal allowed - decided in favor of Revenue.
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