2011 (7) TMI 831 - AT - Service Tax

Demand - Whether hiring of ambulance does not fall under the ambit of Service Tax as Rent-a-Cab service - Held that Commissioner (Appeals) relied upon the Board s Circular No. 334/1/2007-TRU, dated 28-2-2007 where it has been specifically clarified that ambulances are not meant for carrying passengers on hire and hence question of levy does not arise - Decided in favor of the assessee

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the Commissioner (Appeals) order, which stated that hiring an ambulance does not come under the Service Tax as 'Rent-a-Cab' service. The Tribunal upheld this decision based on a Board's Circular clarifying that ambulances are not meant for carrying passengers on hire and are not covered under the 'Rent-a-Cab' service.