https://www.taxtmi.com/caselaws?id=441871 The appellant was not held liable to pay Service Tax on the hiring of buses to Maharashtra State Road Transport Corporation under the head of 'Rent a Cab operator Service'. The Tribunal concluded that although hiring of buses falls under 'rent a cab service', the demand for service tax was set aside as it was time-barred and the appellant had a bonafide belief in their interpretation of the law. Due to the absence of malafide intent, penalties under the Finance Act were deemed unsustainable. Consequently, the appeal was allowed, and the impugned order was set aside. en-us Thu, 17 Aug 2023 00:00:00 +0530 Fri, 18 Aug 2023 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441871 The appellant was not held liable to pay Service Tax on the hiring of buses to Maharashtra State Road Transport Corporation under the head of 'Rent a Cab operator Service'. The Tribunal concluded that although hiring of buses falls under 'rent a cab service', the demand for service tax was set aside as it was time-barred and the appellant had a bonafide belief in their interpretation of the law. Due to the absence of malafide intent, penalties under the Finance Act were deemed unsustainable. Consequently, the appeal was allowed, and the impugned order was set aside. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441871