https://www.taxtmi.com/caselaws?id=148731 The tribunal found that the appellants were not liable for service tax as their service did not qualify as rent-a-cab service under the Finance Act, 1994. While the appellants were penalized for not depositing the collected service tax, a lenient approach was taken regarding penalties. The tribunal emphasized the importance of contractual agreements and terms of usage in determining service tax liability. The appeals were allowed, but the penalty under Section 77 of the Finance Act, 1994 was upheld, requiring the appellants to deposit the service tax collected with interest as mandated by law. en-us Fri, 30 Jul 2010 00:00:00 +0530 Mon, 01 May 2017 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148731 The tribunal found that the appellants were not liable for service tax as their service did not qualify as rent-a-cab service under the Finance Act, 1994. While the appellants were penalized for not depositing the collected service tax, a lenient approach was taken regarding penalties. The tribunal emphasized the importance of contractual agreements and terms of usage in determining service tax liability. The appeals were allowed, but the penalty under Section 77 of the Finance Act, 1994 was upheld, requiring the appellants to deposit the service tax collected with interest as mandated by law. Case-Laws Service Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148731