2011 (5) TMI 812

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..... da, Member (J)]. - Revenue has come in appeal against tine order dated 11-10-2007 passed by the learned first Appellate Authority discharging the respondents from the liability of service tax in respect of transportation service provided. While the ground for levy of service tax in the show cause notice was service of Rent-a-Cab in nature the appellate authority held that the respondents is beyo .....

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..... he modalities of transport whether the vehicle was used for transporting passengers or goods the respondents cannot be brought to the fold of the law which is not patent from the show cause notice. Therefore, the ill founded show cause notice not giving rise to a specific charge neatly has made the adjudication fatal. In the result the respondents succeeded. Revenue's appeal is dismissed. (Dictat .....

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