https://www.taxtmi.com/caselaws?id=371048 Service tax demand on rent-a-cab transactions required fresh examination where the assessee claimed that the vehicles were supplied to another operator who had already discharged tax on the same transaction, because tax could not be demanded twice without verifying the factual position. The Tribunal also noted that, where service tax is receipt-based, amounts reflected in the balance sheet but not actually received cannot automatically be taxed. The assessee's claim for abatement under Notification No. 09/2004-ST also had to be examined by the original authority. The matter was remanded for reconsideration of the tax payment evidence, actual receipt of consideration, and the abatement claim. en-us Mon, 26 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371048 Service tax demand on rent-a-cab transactions required fresh examination where the assessee claimed that the vehicles were supplied to another operator who had already discharged tax on the same transaction, because tax could not be demanded twice without verifying the factual position. The Tribunal also noted that, where service tax is receipt-based, amounts reflected in the balance sheet but not actually received cannot automatically be taxed. The assessee's claim for abatement under Notification No. 09/2004-ST also had to be examined by the original authority. The matter was remanded for reconsideration of the tax payment evidence, actual receipt of consideration, and the abatement claim. Case-Laws Service Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371048