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TMI Blog2018 (12) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax - Held that:- During the period in question 2003-2004, there were two views prevailing on the issue of whether consideration received for hiring out a taxi on kilometer basis is rent-a- cab services or otherwise. These two views has to be settled by the various higher judicial forums to come to a conclusion as to that the services and the consideration received by rent-a-cab services pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse of audit, it was noticed that appellant had accounted some income in the income tax returns and there is a mis-match of amounts shown as income in the income tax amounts to the shown in service tax returns. Show cause notice was issued demanding the tax with interest and proposals for imposing penalty. The Adjudicating Authority after following due process of law, confirmed the demands raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been hit by limitation as has been held by the Tribunal in the case of R.S Travels. It is his submission that Apex Court in the case of Continental Foundation JT. Venture Vs. CCE, Chandigarh-I [2007 (216) ELT 177 (S.C.)] has stated that even there are various views on this issue, thus there is a scope for entertaining doubt about view to be taken. 4. Learned Departmental Representative on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws prevailing on the issue of whether consideration received for hiring out a taxi on kilometer basis is rent-a- cab services or otherwise. These two views has to be settled by the various higher judicial forums to come to a conclusion as to that the services and the consideration received by rent-a-cab services person is taxable even if it is hired out on the basis of kilometer. We find strong fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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