2017 (11) TMI 610

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ajan, for the Respondent. ORDER The present appeal is directed against the impugned order dated 27-3-2008 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has confirmed the order-in-original with respect to rent-a-cab service along with interest and penalty. 2. Briefly the facts of the case are that the appellant is registered with the Service Tax department un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the audit party has rightly observed that the appellant's services in respect of procurement of passport and visa were classifiable under 'business auxiliary services' and confirmed the demand of Rs. 70,240/-. Further the Dy. Commissioner held that the services of the appellant in respect of mediclaim insurance is classifiable under business auxiliary services and confirmed the demand of Rs. 4,515....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant filed the present appeal. 3. Heard both the parties and perused the records. Learned counsel for the appellant submitted that the impugned order is not sustainable as the said order has been passed by misconstruing the definition of rent-a-cab service operator. He further submitted that the appellant is not a rent-a-cab operator. He is only arranging vehicles for their clients ....