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Commissioner of Central Excise, Customs and Service Tax Hyderabad-II Versus Trinty Travels

2016 (2) TMI 770 - CESTAT BANGALORE

Demand of service tax from the person who is sub-letting of CAB - it was found that out the of the 62 cab operators, to whom the respondent has sub-let his vehicles, 34 operators were not registered with the Department and out of remaining 28 registe .....

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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’ .....

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ted:- 22-7-2015 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER AND SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER For the Petitioner : Shri N. Jagdish, Superintendent(AR) For the Respondent : None ORDER PER : ARCHANA WADHWA Being aggrieved with the order passed by .....

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tment 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 a .....

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istered with the Department and out of remaining 28 registered operators, 15 operators had not discharged service tax liability on the cabs procured from the respondent. 3. In view of the above, a show-cause notice was issued to the respondent propos .....

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id order, Commissioner(Appeals) observed that inasmuch as the appellant has only sub-let their 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 p .....

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onwards. No service tax liability can be fastened upon him in respect of the cabs sub-let to the other cab agencies. He also set aside the penalties imposed upon. The said order is appealed against by the Revenue. 5. The Revenue s only ground in the .....

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