https://www.taxtmi.com/caselaws?id=76332 The Tribunal confirmed the service tax demand against a sole proprietorship providing rent-a-cab services, upholding penalties under sections 75A and 77. However, penalties under sections 76 and 78 were reduced due to early payment and lack of a 30-day payment option. The Tribunal remanded the question of treating client payments as cum-tax for further consideration and directed the Commissioner to reassess the service tax liability and penalties. en-us Thu, 19 Nov 2009 00:00:00 +0530 Thu, 03 Jul 2014 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76332 The Tribunal confirmed the service tax demand against a sole proprietorship providing rent-a-cab services, upholding penalties under sections 75A and 77. However, penalties under sections 76 and 78 were reduced due to early payment and lack of a 30-day payment option. The Tribunal remanded the question of treating client payments as cum-tax for further consideration and directed the Commissioner to reassess the service tax liability and penalties. Case-Laws Service Tax Thu, 19 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76332