2014 (8) TMI 452

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.... Jain, DR, for the Respondent. ORDER After hearing both the sides, I find that the appellant was providing 'rent a cab services' to various organisations, during the relevant period. The premises of the appellant were put to search on 31-1-2005 and certain documents were resumed indicating providing of 'rent a cab services'. Statement of Shri Pawan Batra, Proprietor of the appellant was reco....

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....rmation of interest and imposition of penalty. The order passed by original adjudicating authority stands confirmed by Commissioner (Appeals). Hence the present appeal. 3. On going through the orders of the authorities below, I find that the appellant has paid Service Tax on the consideration received for rent a cab services'. He has taken a categorical stand that the other receipts in the....