2017 (9) TMI 1188

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....y Jain, DR for respondent ORDER Appellant challenged the taxability of the services of rent-a-cab provided arguing that not liable to service tax and also challenged the commission received by them are not taxable under "Business Auxiliary Service" (BAS). 2. On the first count of taxability of rent-a-cab service, appellant says that the cabs were rented on Kilo Meter basis charge and in s....

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....relating to the period from October 2005 to March 2011 at Rs. 16,44,571/- and tax of Rs. 1,83,549/- was determined thereon. Both the authorities below have also not examined the records of the appellant to ascertain taxability. They relied on 3rd party information to adjudicate. Further, the notices having been issued belatedly, the demand for the period October 2005 to March 2011 does not sustain....

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....not be regarded as "BAS" receipt for taxability. If opportunity of hearing is granted, appellant shall prove no taxability of commission under "BAS". 4. Revenue on the other hand says that for non-co-operation of the appellant learned authority has passed appropriate order holding tax liability of the appellant. Therefore, learned Commissioner (Appeals) order may not be interfered. 5. Heard ....