2018 (11) TMI 306

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....he Appellant (s) Shri Rajeev Ranjan (Addl. Commr.) (A.R.) for the Revenue ORDER Per ANIL G. SHAKKARWAR : Heard on the early hearing application. Appreciating the facts that the appellant is a proprietory firm and the proprietor is a 76 year old lady therefore respecting the seniority of the citizen involved in the appeal, we allow the application for early hearing. Further with the consent....

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....as in dispute at various levels about the taxability of a vehicle which is provided along with drivers as to whether such activity is covered by 'rent a cab' service. He has submitted that the matter has reached finality through a ruling of Hon'ble High Court of Uttarakhand in the case of Commissioner of Customs & Central Excise v. Sachin Malhotra reported at 2015 (37) S.T.R. 684 (Uttarakhand). Ld....

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....is attracting Service Tax as applicable. 3. On the contrary Revenue has supported the impugned order. 4. On careful consideration of the submissions from both the sides and on perusal of record we find that in view of Notification No.6/2014 for the period from 11.07.2014, the demand is sustainable. We find that in view of litigation going on on the issue there is no element of suppression involv....