2010 (4) TMI 385 - AT - Service Tax

Appeal Granted: Tax Order Overturned for Ambulance Registered Under Rent-a-Cab Service

The Appellate Tribunal CESTAT, New Delhi allowed the appeal, setting aside the tax order for a vehicle registered as an ambulance under the 'rent-a-cab ... Classification of service as rent-a-cab service - registration certificate showing vehicle registered as ambulance - demand of tax under service classificationClassification of service as rent-a-cab service - registration certificate showing vehicle registered as ambulance - Whether demand of tax upheld by the impugned order under the category 'rent-a-cab service' could be sustained in view of the registration certificate showing the vehicle to be an ambulance. - HELD THAT: - The appellant produced a registration certificate establishing that the impugned vehicle was registered as an ambulance. The Tribunal took that documentary evidence into consideration and concluded that the basis for treating the vehicle as providing a rent-a-cab service did not survive scrutiny in light of its registered status as an ambulance. Consequently, the impugned order demanding tax under the rent-a-cab classification was found unsustainable and was set aside.Impugned order demanding tax under the category 'rent-a-cab service' set aside and the appeal allowed.Final Conclusion: On production of the registration certificate showing the vehicle to be an ambulance, the Tribunal set aside the order demanding tax as a rent-a-cab service and allowed the appeal. The Appellate Tribunal CESTAT, New Delhi, in the case of 2010 (4) TMI 385, allowed the appeal by setting aside the order demanding tax for a vehicle registered as an ambulance under the category of 'rent-a-cab service.' The appeal was allowed.