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2019 (2) TMI 1030 - AT - Service TaxRent-a-cab service - Mis-declaration of value - It was alleged by the department that the appellant had not declared the correct taxable value of rent a cab service as they had been providing cab on higher basis to West Central Railway Zone as well as Indian Army and the value of services provided to these organizations were not included in the taxable value by the appellant for the period 2001-2002 to 2004-2005 - Held that:- The appellant has failed to prove that the receipts in the balance sheet and profit and loss account are accountable for activity of rent a cab service. We find that the appellant has been changing its stand before various authorities in an attempt to get out of the service tax liability. At one stage they argued that they did not own the required number of vehicles for providing rent a cab service and were providing cars only on commission basis. The appellant has in fact received the payment in lieu of providing the rent a cab service in the form of Indian currency. Payment has been received in convertible foreign exchange by the main service provider namely, Ess Dee Travel Express Pvt. Ltd. and not by the appellant - the benefit of Notification 21/2003-ST dated 20 November 2003 cannot be extended to the appellant as a plain reading of the notification indicate that exemption will be available to persons who receive payment in the convertible foreign exchange. This apart, the benefit of the notification may have been availed of by M/s Ess Dee Travels Express Pvt. Ltd. Demand upheld - appeal dismissed - decided against appellant.
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