https://www.taxtmi.com/caselaws?id=771555 CESTAT New Delhi-AT set aside service tax demand against appellant for vehicle hire activities under 'Supply of Tangible Goods Service' and rent-a-cab services. The tribunal found appellant had paid entire service tax liability with interest before show cause notice issuance, except minor amount paid prior to original order. Extended limitation period was wrongly invoked as no intentional tax evasion occurred. Appellant's non-payment stemmed from bonafide belief of no liability, not suppression. Rent-a-cab demand also failed on merits as amounts received were travelling expenses without rental contract. Appeal allowed, impugned order set aside. en-us Tue, 20 May 2025 00:00:00 +0530 Thu, 22 May 2025 14:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771555 CESTAT New Delhi-AT set aside service tax demand against appellant for vehicle hire activities under 'Supply of Tangible Goods Service' and rent-a-cab services. The tribunal found appellant had paid entire service tax liability with interest before show cause notice issuance, except minor amount paid prior to original order. Extended limitation period was wrongly invoked as no intentional tax evasion occurred. Appellant's non-payment stemmed from bonafide belief of no liability, not suppression. Rent-a-cab demand also failed on merits as amounts received were travelling expenses without rental contract. Appeal allowed, impugned order set aside. Case-Laws Service Tax Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771555