https://www.taxtmi.com/caselaws?id=759967 Transport vehicles hired to clients for a substantial period on monthly and kilometre-based charges were treated as rent-a-cab service, so the tax demand on classification was upheld. Exemption under Notification No. 25/2012-ST was denied because the assessee did not prove strict compliance with the contract carriage conditions required for that concession. Where invoices and agreements showed gross, tax-inclusive consideration, cum-duty benefit had to be extended and the demand recomputed accordingly. Collection of tax without deposit and failure to file returns supported invocation of the extended period, with interest and penalties substantially sustained, subject to recalculation of the section 78 penalty on the revised demand. en-us Mon, 23 Sep 2024 00:00:00 +0530 Mon, 14 Oct 2024 08:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759967 Transport vehicles hired to clients for a substantial period on monthly and kilometre-based charges were treated as rent-a-cab service, so the tax demand on classification was upheld. Exemption under Notification No. 25/2012-ST was denied because the assessee did not prove strict compliance with the contract carriage conditions required for that concession. Where invoices and agreements showed gross, tax-inclusive consideration, cum-duty benefit had to be extended and the demand recomputed accordingly. Collection of tax without deposit and failure to file returns supported invocation of the extended period, with interest and penalties substantially sustained, subject to recalculation of the section 78 penalty on the revised demand. Case-Laws Service Tax Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759967