2018 (9) TMI 757

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....t : Shri Sanjay Kumar (Advocate) For the Respondent : Shri Mohd. Altaf (Asstt. Commr.) AR ORDER PER: ARCHANA WADHWA After hearing both the sides, we find that the appellant is registered with the Service Tax Department under the category of "Rent a Cab Service" and was discharging their tax liability. 2. During the course of audit it was found that apart from running "Rent a Cab Service" the ....

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....ical amounts under Section 78 of the Act. Further penalty of Rs. 10,000/- was imposed under Section 77 and interest was confirmed in terms of Section 75 of the Finance Act, 1994. 4. Learned advocate, Shri Sanjay Kumar appearing for the appellant has drawn our attention to the Boards clarification issued vide F.No.B-43/7/97-TRU dated 11/07/1997. Wherein it was observed that service tax will not b....

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....r vehicle by one Rent a Cab Service provider to another Rent a Cab Service provider, that such services are liable to service tax under the category of „Rent a Cab‟ Service. As such, learned A.R. submits that legal issue having been decided by the Tribunal, which is required to be followed in contradiction to the clarification issued by the Board. 6. We have considered the submission ....

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....essee in the above referred decision of Carzonrent (India) Pvt. Ltd. is required to be followed in terms of the judicial discipline. As such, we hold that the appellant‟s providing motor vehicles to the other „Rent a Cab‟ operator on leasing basis is also covered by the services falling under the category of „Rent a Cab‟ and tax liability would arise against him. 7. ....