2018 (8) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iwala (AR) ORDER Per: Raju This appeal has been filed by the M/s Sanghvi Travels in his confirmation of demand and imposition of penalty. 2. Ld. Counsel for the appellant pointed out that the input was served a notice alleging that they have not paid service tax in the category of rent-a-cab services. Ld. Counsel pointed out that they are engaged in providing vehicles for going from on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ourt of Gujarat in the case of Vijay Travels 2014 (36) STR 513 (guj.) in para 1.7 following issues were addressed to the Hon'ble High Court: Whether the Hon'ble CESTAT is correct in holding that Rent-a-cab scheme operator does not cover all manner of transport when the vehicles rented by M/s. Vijay Travels, squarely falls within the definition of 'Cab' as per Section 65(20) of the Finance Act, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eting proviso to Section 73(l) of the Finance Act and erred in holding that the show cause notice issued to the assessee was barred by limitation though assessee failed in filing any return or providing information constraining department to issue summons for the information from the assessee by willingly suppressing information from the department? (vi) Whether the Tribunal committed error in ....