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    <title>2019 (12) TMI 1172 - CESTAT AHMEDABAD</title>
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    <description>The appeal challenged the demand of service tax on Rent a Cab Service and Business Support Service. The Tribunal upheld the demand under Rent a Cab Service based on a Gujarat High Court judgment. Regarding Business Support Service, the Tribunal ruled in favor of the revenue, stating that the services provided were in relation to business or commerce. The Tribunal upheld the demand and dismissed the appeal on this issue. The demand was not considered time-barred, and penalties under sections 76 and 78 were addressed following a Gujarat High Court judgment, with the appeal partly allowed.</description>
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    <pubDate>Fri, 20 Dec 2019 00:00:00 +0530</pubDate>
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      <title>2019 (12) TMI 1172 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=390289</link>
      <description>The appeal challenged the demand of service tax on Rent a Cab Service and Business Support Service. The Tribunal upheld the demand under Rent a Cab Service based on a Gujarat High Court judgment. Regarding Business Support Service, the Tribunal ruled in favor of the revenue, stating that the services provided were in relation to business or commerce. The Tribunal upheld the demand and dismissed the appeal on this issue. The demand was not considered time-barred, and penalties under sections 76 and 78 were addressed following a Gujarat High Court judgment, with the appeal partly allowed.</description>
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      <pubDate>Fri, 20 Dec 2019 00:00:00 +0530</pubDate>
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