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TMI Blog2018 (11) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... made was that the other operators who had used the cars of the appellant in the case for providing rent a cab service have not discharged the tax. In the instant case, however, the demand under rent a cab service is raised against the appellant themselves. Thus, the said case is not applicable to the facts in the instant case. Further, In view of the clarification of CBEC circular F. No. B-43/7/97/TRU, dated 11.07.1997, it is not open to Revenue to demand Service Tax in a situation where another rent a cab operator has paid service tax on same transaction. The appellant have produced certificates from other tour operators who have used their vehicles. These certificates cannot replace the evidence. The matter is remanded to examine th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri.- Ahmd.) and Trinity Travels 2016 (41) STR 685 (Tri.- Bang). He further argued that benefit of abatement has been denied to them on the ground that they are not tour operators. He pointed out that they are also entitled to abatement in terms of notification 09/2004 dated 09/07/2004 in category of rent a cab service operator. He argued that from the period after 09.07.2004, onwards they are entitled to abatement. Ld. Counsel further argued that no demand can be made merely on the balance sheet figures as those relate to revenue recorded on accrual basis whereas service tax is payable on revenue which is actually received. 3. Ld. AR relies on the impugned order. He pointed out that appellant have even after claiming deduction admitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery clear. According to the definition of rent-a-cab service, tax liability arises when a cab is rented to another operator. There is nothing conclude to that such a client cannot be a rent-a-cab operator himself. In such a situation, the liability to service tax would arise when a cab is rented out to another operator and bill is raised. However, if the other rent-a-cab operator is also registered and pays the tax, then it would result in a situation where two operators would be paying tax on the same service. To prevent such a situation, this clarification has been issued. There is no dispute and there cannot be any dispute that liability would be on the operator who has rented out the cab to the other operator also, but he need not pay t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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