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2018 (9) TMI 757 - AT - Service TaxRent a Cab Service - Revenue entertained a view that the activity of providing vehicles to another person on monthly leasing rent also amounts to providing “Rent a Cab Service‟ and as such demands were raised against the appellant for the period 2008-09 and 2011-12, by way of issuance of a show cause notice dated 21/03/2013 - Boards clarification issued vide F.No.B-43/7/97-TRU dated 11/07/1997 - Extended period of limitation. Held that:- Board Circular does not make the legal issue very clear. There is no reference to the terms “who”, “his” and “him”. The clarification does not make it clear as to how and who has paid the service tax on which amount billed by whom - the appellant‟s providing motor vehicles to the other "Rent a Cab‟ operator on leasing basis is also covered by the services falling under the category of “Rent a Cab‟ and tax liability would arise against him. Extended period of limitation - Held that:- As the issue is complicated issue of legal interpretation of provisions of law and there is no direct evidence on record to reflect upon any mala fide of the assessee, the longer period would not be available to the Revenue - demand restricted within the normal period of limitation. Appeal allowed in part.
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