2009 (5) TMI 389

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..... respect of “Rent-a-Cab” services. As per the details of Form No. 16A Certificates provided by M/s. ONGC, there was found to be an escapement of Service Tax. Consequently, show-cause notice was issued for confirmation of the demand. The lower authority after adjudication confirmed the demand and imposed penalties. The Commissioner (Appeals) has upheld the order of the Original Authority. Held that .....

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..... ion on introduction of Service Tax and were not paying Service Tax on the total value of the taxable services received by them. They had entered into an agreement with M/s. ONGC, Rajahmundry in respect of "Rent-a-Cab" services. As the appellants had not furnished the total value of services rendered in respect of "Rent-a-Cab" services to M/s. ONGC, the department requested the ONGC to furnish deta .....

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..... te, the value is only Rs. 1,06,74,456 (Rupees One crore six lakh seventy-four thousand four hundred and fifty six only) and not Rs. 2,03,76,954 (Rupees Two crore three lakh seventy six thousand nine hundred and fifty four only) as mentioned in the show-cause notice. They also stated that they do not own the vehicles. Therefore, they would not be coming under the category of "Rent-a-Cab" operator. .....

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