https://www.taxtmi.com/caselaws?id=250502 The Appellate Tribunal CESTAT NEW DELHI allowed the appellant's appeal in a case concerning the provision of 'rent a cab services' without paying Service Tax. The appellant, although admitting to providing the services, claimed ignorance of the tax requirement. The Revenue's treatment of all bank receipts as consideration for services was found lacking evidence linking them to the appellant's services. As a result, the appellant's appeal was upheld due to the absence of concrete proof connecting the bank receipts to the services provided, leading to the setting aside of the impugned order on 12-9-2012. en-us Wed, 12 Sep 2012 00:00:00 +0530 Thu, 14 Aug 2014 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250502 The Appellate Tribunal CESTAT NEW DELHI allowed the appellant's appeal in a case concerning the provision of 'rent a cab services' without paying Service Tax. The appellant, although admitting to providing the services, claimed ignorance of the tax requirement. The Revenue's treatment of all bank receipts as consideration for services was found lacking evidence linking them to the appellant's services. As a result, the appellant's appeal was upheld due to the absence of concrete proof connecting the bank receipts to the services provided, leading to the setting aside of the impugned order on 12-9-2012. Case-Laws Service Tax Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250502