2010 (7) TMI 203

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....ce Tax<br>Shri B.S.V. Murthy, Member (T) &nbsp;REPRESENTED BY: Shri Vipul Khandhar, C.A., for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order]. - Appellants are engaged in providing rent-a-cab service and Service tax demand of Rs. 29,119/- in the case of M/s. Bharat Travels and Rs. 32,450/- in the case of M/s. Bharat Tours & Travels, have been demanded towards Service ....

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....licable, wherein it has been held that when vehicles are given on hire on per kilometer basis it cannot be amount to rent-a- cab service. He also submitted that amount was not collected from all the parties to whom service was provided as regards Service tax. He also submits that what ever amount was collected has been deposited. It was also submitted that Commissioner (Appeals) has simply held th....

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.... provided are liable to Service tax and they collected the same from their customers but did not pay it to the department. Further, one of the firms was registered also. It was only after the search of the premises, Service tax collected has been deposited. Even after five years from the search, interest is yet to be deposited. As regards, difference between hiring and renting, no agreement copy h....