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    <title>2019 (2) TMI 1030 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the service tax liability on the appellant for rent-a-cab services provided to West Central Railway Zone and Indian Army, confirming penalties imposed by the Competent Authority and Commissioner (Appeals). The decision emphasized the distinction between renting and hiring services, dismissing the appellant&#039;s arguments regarding foreign exchange payments and notification benefits. The Tribunal&#039;s ruling was based on a thorough analysis of the appellant&#039;s activities and legal interpretations, ultimately affirming the tax liability on the rent-a-cab services.</description>
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    <pubDate>Fri, 26 Oct 2018 00:00:00 +0530</pubDate>
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      <title>2019 (2) TMI 1030 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=375403</link>
      <description>The Tribunal upheld the service tax liability on the appellant for rent-a-cab services provided to West Central Railway Zone and Indian Army, confirming penalties imposed by the Competent Authority and Commissioner (Appeals). The decision emphasized the distinction between renting and hiring services, dismissing the appellant&#039;s arguments regarding foreign exchange payments and notification benefits. The Tribunal&#039;s ruling was based on a thorough analysis of the appellant&#039;s activities and legal interpretations, ultimately affirming the tax liability on the rent-a-cab services.</description>
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      <pubDate>Fri, 26 Oct 2018 00:00:00 +0530</pubDate>
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