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TMI Blog2018 (9) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... The clarification does not make it clear as to how and who has paid the service tax on which amount billed by whom - the appellant‟s providing motor vehicles to the other Rent a Cab‟ operator on leasing basis is also covered by the services falling under the category of Rent a Cab‟ and tax liability would arise against him. Extended period of limitation - Held that:- As the issue is complicated issue of legal interpretation of provisions of law and there is no direct evidence on record to reflect upon any mala fide of the assessee, the longer period would not be available to the Revenue - demand restricted within the normal period of limitation. Appeal allowed in part. - ST/53537/2014-CU[DB] - 72162/2018 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Finance Act, 1994. 4. Learned advocate, Shri Sanjay Kumar appearing for the appellant has drawn our attention to the Boards clarification issued vide F.No.B-43/7/97-TRU dated 11/07/1997. Wherein it was observed that service tax will not be payable in cases where a bill has been raised on a Rent a Cab Scheme operator, by another Rent a Cab Scheme operator who has sub-let motor cab to the latter operator provided who pays service tax on the amount billed to his client for renting out the motor cab so obtained by him. As such, he submits that the issue is covered by the said Circular of the Board clarifying that no service tax is payable on cab which is being rented out by A to B, both the registered Rent a Cab Service operator. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee in the above referred decision of Carzonrent (India) Pvt. Ltd. is required to be followed in terms of the judicial discipline. As such, we hold that the appellant‟s providing motor vehicles to the other Rent a Cab‟ operator on leasing basis is also covered by the services falling under the category of Rent a Cab‟ and tax liability would arise against him. 7. We, further note that the appellant have assailed impugned demand on the point of limitation inasmuch as the show cause notice stand issued by invoking longer period of limitation. In the same decision of the Tribunal in the case of Carzonrent (India) Pvt. Ltd. referred supra the benefit of limitation as also penalty was extended to the appellant. Inasm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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