https://www.taxtmi.com/caselaws?id=377078 The Tribunal held that the demand for service tax under the category of "Rent-a-Cab Operator Services" was not sustainable due to the ground of limitation. The appellant succeeded on the ground of limitation as the Show Cause Notice was time-barred for the period in question. Penalties imposed under Sections 76 and 77 were set aside, and the penalty under Section 78 was not addressed due to the favorable ruling on limitation. The appeal was allowed solely on the ground of limitation, with consequential reliefs granted. en-us Mon, 18 Mar 2019 00:00:00 +0530 Fri, 22 Mar 2019 09:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377078 The Tribunal held that the demand for service tax under the category of "Rent-a-Cab Operator Services" was not sustainable due to the ground of limitation. The appellant succeeded on the ground of limitation as the Show Cause Notice was time-barred for the period in question. Penalties imposed under Sections 76 and 77 were set aside, and the penalty under Section 78 was not addressed due to the favorable ruling on limitation. The appeal was allowed solely on the ground of limitation, with consequential reliefs granted. Case-Laws Service Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377078