2010 (6) TMI 435 - AT - Service Tax

Rent-a-Cab Service service tax confirmed along with interest and various penalties under sections 76, 77 and 78 of the Finance Act, 1994 - appellant submitted that the Service Tax liability to be determined on cum-duty basis as the appellant not shown separate service tax in their invoice Held that - Service Tax liability to be determined on the cum-duty basis - the benefit of doubt is to be given to the appellant as the liability was in dispute. - no penalty leviable Appeal allowed

Summary

The Appellate Tribunal CESTAT, Mumbai reduced the Service Tax demand on 'Rent-a-Cab Service' to Rs. 33,887 from Rs. 36,074. The liability was to be determined on a cum-duty basis as separate service tax was not shown on the invoice. No penalty was levied due to the dispute over the Service Tax liability. The appeal was allowed with consequential relief.