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Shri M.V. Desai Versus Commissioner, Central Excise & Service Tax, Surat-II

2015 (9) TMI 833 - CESTAT AHMEDABAD

Demand of service tax - Rent a cab service - Held that:- Tribunal in the case of M/s Shree Gayatri Tourist Bus Service Vs Commissioner of Central Excise, Vadodara-I - [2012 (5) TMI 126 - CESTAT, AHMEDABAD [LB]] on the identical issue in respect of de .....

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the instant Adjudication order. On perusal of the Adjudication order, we find that the Adjudicating authority had not given any finding on the demand of service tax for the period April 2000 to March 2002. It is noticed that the Appellant contested t .....

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ered view, the matter should be re-examined by the Adjudicating authority in the light of the decision of the Tribunal in the case of M/s Shree Gayatri Tourist Bus Service (supra) - Matter remnded back - Decided in favour of assessee. - Appeal No.ST/ .....

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ntative Order No. A/10306-10307 / 2015 Per: P.K. Das 1. The relevant facts of the case, in brief, are that the assessee is engaged in the business of providing Cabs to ONGC as per the agreement. A Show Cause Notice dt.18.03.2005 was issued, proposing .....

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of tax for the period April 2002 to September 2004. Hence, the Adjudicating authority confirmed the demand of tax of ₹ 24,97,454.00 alongwith interest and also imposed penalties under various Sections. The assessee filed this appeal against the .....

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the Tribunal in the case of M/s Shree Gayatri Tourist Bus Service Vs Commissioner of Central Excise, Vadodara-I - 2013 (29) STR 499 (Tri-Ahmd) on the identical issue in respect of demand of service tax under Rent-a-Cab in connection with the agreeme .....

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we find that the Adjudicating authority had not given any finding on the demand of service tax for the period April 2000 to March 2002. It is noticed that the Appellant contested the demand on limitation as well as on merit. The Appellant also filed .....

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