2009 (10) TMI 199 - AT - Service Tax

Rent a cab Scheme operator s services- Limitation- service tax demand was confirmed on the ground that it was providing rent a cab operator s services. In the instant appeal, assessee contended demand was barred by limitation as there was no material on record to establish suppression on its part and that it did not get itself registered with service tax authorities and had not paid taxes due to ignorance of law. In the light of the decision of Secy., Federation of Bus-Operators Assn. of T.N. v. Union of India, held that- demand are not sustainable on the ground that they are time barred.

Summary

The Appellate Tribunal CESTAT, Chennai heard appeals involving service tax demands on 'rent-a-cab operator' service. The demands were found time-barred due to lack of evidence of suppression by the assessees. The impugned orders were set aside, and appeals were allowed on the ground of limitation. (Case citation: 2009 (10) TMI 199 - CESTAT, CHENNAI)