9911796707
TMI Blog2014 (12) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... A HIGH COURT] and [2001 (4) TMI 7 - HIGH COURT MADRAS] have been consistently following the classification of 'renting or hiring of bus/cabs services' under the category of 'rent-a-cab services'. We do not find any changes made in the law necessitating a new classification. The new service of 'supply of tangible goods for use' has not been carved out of 'rent-a-cab service'. In this factual and le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner Central Excise and Service Tax Pune-III. 2. Vide the impugned order the learned adjudicating authority has confirmed that service tax demand of ₹ 1,19,26,341/- along with interest thereon against the appellant, M/s Prassanna Purple Mobility Solutions Pvt. Ltd., apart from imposing penalties by classifying the activity undertaken by the appellant under the category of 'supply of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Secy Federn. Of Bus-Operators Assn. of T.N. Vs Union of India - 2003-TIOL-33-HC-MAD-ST. However, in the present case, show cause notices have been issued for classification of the service as 'supply of tangible goods of use'. The said classification is not in accordance with the law as there has not been any change in law subsequent to rendering of these decisions and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tently following the classification of 'renting or hiring of bus/cabs services' under the category of 'rent-a-cab services'. We do not find any changes made in the law necessitating a new classification. The new service of 'supply of tangible goods for use' has not been carved out of 'rent-a-cab service'. In this factual and legal position, the impugned demand class ..... X X X X Extracts X X X X X X X X Extracts X X X X
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