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    <title>2014 (3) TMI 605 - CESTAT KOLKATA</title>
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    <description>The Tribunal remanded the case back to the adjudicating authority for a fresh examination to determine if the appellant&#039;s business of supplying/leasing private registered vehicles constitutes providing &#039;Rent a Cab Operator Service&#039; and is liable for service tax. The authority was directed to review the contracts to ascertain if the services were for &#039;rent-a-cab&#039; or otherwise. The appeal was allowed by way of remand, emphasizing the need for a fair hearing for the appellant, and the Commissioner (Appeals) order was set aside.</description>
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    <pubDate>Thu, 14 Nov 2013 00:00:00 +0530</pubDate>
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      <title>2014 (3) TMI 605 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=245152</link>
      <description>The Tribunal remanded the case back to the adjudicating authority for a fresh examination to determine if the appellant&#039;s business of supplying/leasing private registered vehicles constitutes providing &#039;Rent a Cab Operator Service&#039; and is liable for service tax. The authority was directed to review the contracts to ascertain if the services were for &#039;rent-a-cab&#039; or otherwise. The appeal was allowed by way of remand, emphasizing the need for a fair hearing for the appellant, and the Commissioner (Appeals) order was set aside.</description>
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      <pubDate>Thu, 14 Nov 2013 00:00:00 +0530</pubDate>
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