Appellant registered for providing cab operator's service rented ...

Hired Cabs Leasing Liable for Service Tax, No Contract Carriage Exemption.

Case Laws Service Tax

October 14, 2024

Appellant registered for providing cab operator's service rented vehicles to clients for transporting their employees, charges levied on kilometer basis inclusive of taxes and insurance for long periods like 11 months. Agreements indicated renting out cabs, not point-to-point transportation. Liable for service tax under 'rent-a-cab services' as per case laws. Ineligible for exemption under Notification 25/2012-ST as conditions for contract carriage not fulfilled. No evidence produced for abatement under Notification 1/2006. Entitled to cum-duty benefit as per case law. Extended period rightly invoked due to non-payment of collected service tax establishing intent to evade. Interest compensatory in nature upheld. Penalty u/s 77(2) upheld. Demand to be recalculated allowing cum-duty benefit, penalty u/s 78 modified accordingly. Appeal allowed for recalculation of demand.

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Appellant registered for providing cab operator's service rented ...

Hired Cabs Leasing Liable for Service Tax, No Contract Carriage Exemption.

Case Laws Service Tax

October 14, 2024

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