https://www.taxtmi.com/caselaws?id=371048 The Tribunal allowed the appeal and set aside the order demanding Service Tax, interest, and penalty from the appellant for rent a cab service. It emphasized the need for evidence to prove tax discharge by other operators and clarified that Service Tax should not be levied if another rent a cab operator has already paid tax on the same transaction. The matter was remanded to the Adjudicating Authority for further examination considering the CBEC circular and the requirement for evidence regarding tax discharge by other operators, focusing on the receipt basis for Service Tax calculation and the potential benefit under notification 09/2004-ST. 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 The Tribunal allowed the appeal and set aside the order demanding Service Tax, interest, and penalty from the appellant for rent a cab service. It emphasized the need for evidence to prove tax discharge by other operators and clarified that Service Tax should not be levied if another rent a cab operator has already paid tax on the same transaction. The matter was remanded to the Adjudicating Authority for further examination considering the CBEC circular and the requirement for evidence regarding tax discharge by other operators, focusing on the receipt basis for Service Tax calculation and the potential benefit under notification 09/2004-ST. Case-Laws Service Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371048