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2022 (7) TMI 1181 - AT - Service TaxTaxability - Rent a Cab Operator Service - Rent a Cab Operator - nature of the service is not supported by any documentary evidence - absence of any documentary evidence to justify the claim of the assesse - HELD THAT:- It is found that the appellant from the adjudication stage till this appellate stage claimed that the demand is not sustainable on the ground that vehicle which was used for “Rent a Cab Operator” is of 12 seater Therefore, the same is not covered under the “Rent a Cab Operator” service. They also submitted that in some cases they have provided their service as sub- contractor and for that reason also the Service Tax on the service of subcontractor is not taxable. It is also submission of the appellant that they have provided services to UNICEF. The claim of the appellant legally appears to be correct. However, the appellant has not submitted any documentary evidence in support of their claim either before the lower authority or before this Tribunal. Even department also not adduced any evidence in support of the show cause notice for demand of service tax about the nature of service. In this position, without having documents on record, the claim of the appellant cannot be established regarding non taxability of the service. In the interest of natural justice, one opportunity can be given to the appellant to present their case before the adjudicating authority and to submit all the documents whereby the claim of the appellant can be established - matter remanded to the adjudicating authority for re-consideration of the entire case a fresh - appeal allowed by way of remand.
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