https://www.taxtmi.com/caselaws?id=366443 The Tribunal ruled in favor of the appellants, holding that the levy of service tax on rent a cab service was not justified for contracts predating the taxable period. The demand for the extended period was deemed time-barred due to the absence of provisions for service tax in the contracts, supported by a bonafide belief of the appellants. The penalty under Section 78 was set aside as there was no suppression of facts. Additionally, the Tribunal dismissed Revenue's appeals for amounts less than 20 lakhs in line with the Government's litigation policy without assessing the merits of the appeals. en-us Wed, 01 Aug 2018 00:00:00 +0530 Wed, 05 Sep 2018 07:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366443 The Tribunal ruled in favor of the appellants, holding that the levy of service tax on rent a cab service was not justified for contracts predating the taxable period. The demand for the extended period was deemed time-barred due to the absence of provisions for service tax in the contracts, supported by a bonafide belief of the appellants. The penalty under Section 78 was set aside as there was no suppression of facts. Additionally, the Tribunal dismissed Revenue's appeals for amounts less than 20 lakhs in line with the Government's litigation policy without assessing the merits of the appeals. Case-Laws Service Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366443