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2023 (5) TMI 604 - AT - Service Tax


Issues Involved:
The appeal against the impugned order demanding service tax under "Rent-a-Cab" services.

Summary:

Issue 1: Alleged Failure to Pay Service Tax

The appellant was accused of not paying service tax under the category of "Rent-a-Cab" services for the period from 2002-03 to 2004-05. The demand was based on information from various sources and scrutiny of income tax records, leading to the issuance of a show-cause notice.

Issue 2: Appellant's Defense

The appellant contended that they were not engaged in Rent-a-Cab services as they provided transportation services themselves, with drivers who were their employees. They presented salary bills of the drivers and a certificate from a Chartered Accountant to support their claim. The appellant argued that the demand was unjustified as it relied on third-party records without investigating the appellant's operations.

Issue 3: Revenue's Position

The Authorized Representative for the Revenue supported the impugned order, stating that the appellant failed to provide the necessary documents to refute the demand for service tax.

Judgment:

The Tribunal noted that no investigation was conducted at the appellant's end, and the demands were solely based on information from external sources. Citing precedent, the Tribunal held that such demands were not sustainable in law. Additionally, the appellant's presentation of salary bills and a certificate from a Chartered Accountant supported their claim that they were not engaged in Rent-a-Cab services. Consequently, the Tribunal found no merit in the impugned order and set it aside, allowing the appeal with any consequential relief.

*(Operative part of the order was pronounced in the open court)*

 

 

 

 

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