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2018 (8) TMI 1339

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..... Sarangi, Joint Commissioner (AR), for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-original No. 73/ST-II/RS/2014 dated 28.8.2014. 2. Briefly stated the facts of the case are that the appellant has been providing Fleet Management Service and Lease Rental Service of vehicles (rent-a-cab service) during the period 2006-07 to 2010-11. It was claimed by the appel .....

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..... mmissioner confirming the demand of service tax on lease rental service, the appellant had filed a petition before the Hon'ble Delhi High Court, which has been listed on 25th September 2018. It is his contention that once the issue of taxability of Lease rental service of vehicles service is resolved, then the issue of present demand relating to recovery of the amount under Rule 6(3) of the Cenvat .....

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..... ces during the relevant period 2006-07 to 2010-11. Considering the leasing of vehicle services as taxable service under the category or Rent-a-Cab service, a demand notice was issued to the appellant and confirmed by the adjudicating authority. Simultaneously, another demand notice was subsequently issued demanding the amount at the rate of 5%/6% of the value of the exempted service i.e. leasing o .....

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