2014 (12) TMI 709

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..... gainst the impugned order and seeking relied of penalty imposed under Section 76 & 78 of the Finance Act, 1994. 2. The brief facts of the case are that the appellant is engaged in the activity of plying taxi for their clients on kilometre basis during the period April 2002 to March 2005. A show-cause notice was issued to the appellant to demand service tax on the activity under rent-a-cab service .....

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..... tre basis is covered under rent-a-cab service or not was settled by the Hon'ble High Court of Punjab & Haryana in the case of CCE vs. Kuldeep Singh Gill 2010 (18) STR 708 (P&H). On the basis of the said decision, the Hon'ble Gujarat High Court in the case ofAnkleshwar Taluka ONGC Land Loosers Travellers Coop. 2013 (29) STR 352 held that in such a case, the extended period of limitation is .....

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