https://www.taxtmi.com/caselaws?id=418874 Service tax could not be demanded on motor car expenses and vehicle hire charges as rent-a-cab service under reverse charge because the disputed ledgers reflected fuel, toll, parking, repair and staff reimbursement, and the department produced no evidence linking the entries to a taxable service or identifying the supplier. The extended limitation period was also unjustified, as the notice was issued after the relevant period without material showing suppression of facts by the assessee. On these findings, the demand, together with consequential interest and penalty, was held unsustainable and relief followed. en-us Wed, 23 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 05:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418874 Service tax could not be demanded on motor car expenses and vehicle hire charges as rent-a-cab service under reverse charge because the disputed ledgers reflected fuel, toll, parking, repair and staff reimbursement, and the department produced no evidence linking the entries to a taxable service or identifying the supplier. The extended limitation period was also unjustified, as the notice was issued after the relevant period without material showing suppression of facts by the assessee. On these findings, the demand, together with consequential interest and penalty, was held unsustainable and relief followed. Case-Laws Service Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418874