https://www.taxtmi.com/caselaws?id=437797 Service tax demand under Rent-a-Cab services was found unsustainable where it was based mainly on third-party material from departmental records, web sources, yellow pages and income-tax data, without independent investigation at the assessee's premises or business operations. The assessee rebutted the demand with salary bills showing the drivers were employees and a Chartered Accountant's certificate stating that the vehicles were operated as metered taxis, not as rent-a-cab services. In the absence of corroborative evidence to support the department's case, the demand was rejected and the impugned order was set aside in favour of the assessee. en-us Mon, 10 Apr 2023 00:00:00 +0530 Tue, 16 May 2023 08:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437797 Service tax demand under Rent-a-Cab services was found unsustainable where it was based mainly on third-party material from departmental records, web sources, yellow pages and income-tax data, without independent investigation at the assessee's premises or business operations. The assessee rebutted the demand with salary bills showing the drivers were employees and a Chartered Accountant's certificate stating that the vehicles were operated as metered taxis, not as rent-a-cab services. In the absence of corroborative evidence to support the department's case, the demand was rejected and the impugned order was set aside in favour of the assessee. Case-Laws Service Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437797