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2018 (11) TMI 306 - AT - Service Tax‘Rent a cab’ service or not? - providing air-conditioned cars on hire basis to various government departments - Extended period of limitation - Held that:- N/N. 25/2012 dated 20.06.2012 was amended through N/N. 6/2014 dated 11.07.2014 wherein the said entry at Clause 23(b) has been amended and the said exemption was restricted only to non-air-conditioned vehicles - thus, from 11.07.2014, the air-conditioned vehicle which is provided by the appellant is attracting Service Tax as applicable - demand upheld. Extended period of limitation - penalty u/s 78 - Held that:- In view of litigation going on on the issue there is no element of suppression involved - extended period cannot be invoked - penalty also set aside. Appeal allowed - decided in favor of appellant.
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