https://www.taxtmi.com/caselaws?id=205173 The appellants, engaged in Rent-a-Cab Operator services, disputed a demand for declaring less value of taxable services in their returns. They argued their activities did not fall under the Rent-a-Cab scheme definition, hence not liable for service tax. The Commissioner (Appeal) acknowledged the discrepancy but required evidence to justify unreported income, especially for cabs exempt from service tax. The judge ruled in favor of the appellants, declaring their services as non-taxable, emphasizing the need for evidence to distinguish between hiring and renting vehicles. en-us Fri, 22 Jul 2011 00:00:00 +0530 Sat, 06 Aug 2011 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205173 The appellants, engaged in Rent-a-Cab Operator services, disputed a demand for declaring less value of taxable services in their returns. They argued their activities did not fall under the Rent-a-Cab scheme definition, hence not liable for service tax. The Commissioner (Appeal) acknowledged the discrepancy but required evidence to justify unreported income, especially for cabs exempt from service tax. The judge ruled in favor of the appellants, declaring their services as non-taxable, emphasizing the need for evidence to distinguish between hiring and renting vehicles. Case-Laws Service Tax Fri, 22 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205173