TMI Blog2016 (2) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... remaining 28 registered operators, 15 operators had not discharged service tax liability on the cabs procured from the respondent. - Held that:- The services have actually been provided by the other rent-a-cab operators and not by the assessee. The one who has provided the services is liable to pay the service tax. Merely because such service stands provided by the other sub-contractors by taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent. 2. As per the facts on record, the respondent is registered with the Service Tax Department under the category of rent-a-cab scheme operator service. They were discharging their service tax liabilities in respect of the services provided by him to the customers. However, on verification of the documents, Revenue found that they were also providing their cabs to the other rent-a-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir cars to the other tour operators and inasmuch as it is the liability of the other cab operators to pay service tax, no liability can be fastened upon the present respondent. As such by referring to some decisions of the Tribunal, he concluded that the assessee is liable to pay service tax on the value of services rendered by them to the customers and that too subject to abatement of 60% from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the services is liable to pay the service tax. Merely because such service stands provided by the other sub-contractors by taking the respondent s vehicle, will not shift the responsibility to pay service tax on the respondent. It is not the Revenue s case that the respondent himself provided such services or letting of vehicles to the other sub-contractors is also covered by the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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