TMI Blog2018 (9) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod is not sustainable. Appeal allowed in part. - Appeal No.ST/231-233,274,305,456/2010-DB - A/11606-11611/2018 - Dated:- 1-8-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Mrs. Nitina Nagori (AR) For Respondent: Mr. Vinay Kansara (Advocate) ORDER Per: Ramesh Nair The common issue involved in all the appeals is levy of service tax on rent a cab service. The assessees are engaged in the business of renting of jeeps/ cabs to M/s ONGC Ltd. Ankleshwar. This service falls under the head of rent a cab scheme operators service and liable for service tax w.e.f. 01.04.2000. However the assessees were not discharging the service tax hence, the SCNs were issued and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees. On this finding, the demand for extended period is also not sustainable. He further submits that in identical case of assessee, who were also engaged in renting of vehicles to ONGC, the Hon ble Gujarat High Court in the case of Ankleshwar Taluka ONGC Land Loosers Travelles Co. Op. vs CCE Surat-II has held that there is no suppression of fact, hence the extended period of limitation is not invokable. He also submits that the assessee have rented out their vehicles to ONGC under a contract which does not fall under the category of rent of cab service. He placed reliance on the following judgments. CCE Meerut-I vs RS Travels 2015 (38) STR 3 (Uttarakhand) Rahul Travels vs CCE Nagpur/Pune-III 2017(47)STR332(Tri Mum) Mahesh Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod is time bar, we find that all the assessees are working with ONGC under a contract. The ONGC has not undertaken to pay the service tax to the assesse, the matter has reached to the stage of arbitration wherein the dispute was resolved. In these circumstances, we find that the appellant could not pay the service tax under a bonafide belief. Moreover in the group of identical cases, in assesse s one of the case i.e. Ankleshwar Taluka ONGC Land Loosers Travelles Co. Op. (supra) are on the same footing the Hon ble Gujarat High Court held that the extended period of limitation is not invokable. Since all the assessees including the said Ankleshwar Taluka ONGC Land Loosers Travelles Co. Op. (supra) are on the same footing, the judgment give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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