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    <title>2018 (2) TMI 1862 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the tax liability of the appellant as a rent a cab operator, despite their argument that providing motor vehicles for staff transport to a sister concern did not classify them as such. While confirming the tax liability, the Tribunal partially allowed the appeal by waiving the penalties under Sections 76, 77, and 78 of the Finance Act, 1994, invoking Section 80 due to the appellant&#039;s reasonable cause for believing they were not rent a cab operators primarily engaged in goods transport service.</description>
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      <link>https://www.taxtmi.com/caselaws?id=279684</link>
      <description>The Tribunal upheld the tax liability of the appellant as a rent a cab operator, despite their argument that providing motor vehicles for staff transport to a sister concern did not classify them as such. While confirming the tax liability, the Tribunal partially allowed the appeal by waiving the penalties under Sections 76, 77, and 78 of the Finance Act, 1994, invoking Section 80 due to the appellant&#039;s reasonable cause for believing they were not rent a cab operators primarily engaged in goods transport service.</description>
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