2010 (6) TMI 155

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....or the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order].- Service Tax of Rs. 21,027/- stand confirmed against the appellant and penalties imposed on the findings that during the period April 2003 to March 2007, they have rendered Rent-a-cab service to M/s. Torrent Powers. without obtaining any registration, without filing returns and without paving Service tax. 2. The appella....

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....are provided based upon the length of journey and payments are made on per kilometer basis, the same can not be held to be covered under the definition of rent-a-cab service. The only dispute required to be decided is as to whether the service was being provided on per kilometer basis or not. Learned advocate submits that the appellants owed only one cab which is self-driven and was providing serv....