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TMI Blog2023 (5) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... s conducted at the end of the appellant. Only on the basis of information furnished by the Public Vehicles Department, Kolkata and information collected from yellow pages, web sites etc. and scrutiny of income tax records of the appellants, the demands have been raised, which is not sustainable in law as held by this Tribunal in the case of M/S LUIT DEVELOPERS PRIVATE LIMITED VERSUS COMMISSIONER O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri J.Chattopadhyay, Authorized Representative for Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order demanding service tax under Rent-a-Cab services. 2. The facts of the case are that on the basis of information furnished by the Public Vehicles Department, Kolkata and information collected from yellow pages, web sites etc. and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and the drivers are the employees, for which, he has produced the salary bills of the drivers, who are running taxies on behalf of the appellants. The said fact has been certified by the Chartered Accountant. To this effect, a Certificate has been filed by the appellant. He further submits that the demand has been raised on the basis of third party records and no investigation was done at ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of Luit Developers (P) Ltd. Vs. Commissioner of CGST Excise, Dibrugarh reported in 2022 136 taxmann.com 109 (Kolkata-CESTAT) [23.02.2022]. Therefore, we hold that the demand against the appellant is not sustainable. Moreover, the appellant has produced the salary bills of the drivers and a Certificate from the Chartered Accountant to this effect certifying that the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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