https://www.taxtmi.com/caselaws?id=451077 A State Transport Undertaking engaged in public transport was not liable to service tax under reverse charge on hired buses and taxis, because the rent-a-cab category and the exemption for such undertakings were applied to exclude that liability. Its receipt of legal consultancy services was also held outside reverse charge liability on the same factual and statutory footing. The extended limitation period was unavailable because the demand was based on audit detection alone and there was no proof of deliberate suppression of facts with intent to evade tax. The service tax demand was therefore unsustainable on both merits and limitation. en-us Tue, 19 Mar 2024 00:00:00 +0530 Tue, 19 Mar 2024 19:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451077 A State Transport Undertaking engaged in public transport was not liable to service tax under reverse charge on hired buses and taxis, because the rent-a-cab category and the exemption for such undertakings were applied to exclude that liability. Its receipt of legal consultancy services was also held outside reverse charge liability on the same factual and statutory footing. The extended limitation period was unavailable because the demand was based on audit detection alone and there was no proof of deliberate suppression of facts with intent to evade tax. The service tax demand was therefore unsustainable on both merits and limitation. Case-Laws Service Tax Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451077