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2015 (9) TMI 833 - CESTAT AHMEDABAD

2015 (9) TMI 833 - CESTAT AHMEDABAD - TMI - 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 demand of service tax under “Rent-a-Cab” in connection with the agreement with ONGC, set aside the demand and allowed the appeal filed by the assessee. The learned Advocate on behalf of the assessee submits t .....

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also not sustainable on merit. In our considered 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/272/2009; ST/Others/10072/2014, Appeal No.ST/304/2009 - Order No. A/10306-10307 / 2015 - Dated:- 8-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant: Shri Vinay Kansara, Advocate For The Resp .....

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. The Assessee had not disputed the payment 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 confirmation of demand of tax alongwith interest and penalty. Revenue also filed appeal against the impugned order for re-quantification of demand and imposition of penalty. 2. After hearing both the sides .....

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