2011 (3) TMI 803

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.... Shri Imamuddin Ahmed, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Service tax of Rs. 1,04,664/- stands confirmed against the appellant by treating the services provided by them as failing under the category of "Rent-a-Cab Services". The appellant's contention is that they have entered into an agreement with BSNL supplying their vehicles for transportation of ....

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....o be remanded to Commissioner (Appeals) for looking into merits. 3. For better appreciation, we reproduce Para-5 of the order as under :- "5. I have carefully gone through the material available on record, appeal submissions, various facts brought on record by the appellants and those relied upon by the adjudicating authority. The appellant has not denied the fact of non-submission....