2014 (8) TMI 452

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.... 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 recorded wherein he had stated that he provid....

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....ty. 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 bank's statement are his personal transactio....