2018 (11) TMI 1391

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.... returns and demanded duty on difference. Ld. Counsel pointed out that they has submitted reconciliation statement wherein they had shown that while the Revenue appeared in the balance sheet is higher, the amount received was actually much lower. He pointed out that out of amount received by them during this period, most of it was received in respect of providing cabs to another operators who has in turn provided rent a cab service to customers. He pointed out that those operators have given certificates which indicate that they have discharged tax liability on the amount received by them from the ultimate customers. He argued that for these circumstances, no demand should be made out against them. He relied on the decision of the Tribunal ....

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....nder rent a cab service is raised against the appellant themselves. Thus, the said case is not applicable to the facts in the instant case. It is seen that in the case of Darshan Tours, in para 4 & 5 recorded: 4. I have gone through the letter issued by Assistant Commissioner of Service Tax. He has cited the clarification issued by the Board in paragraph 3.5 in F. No. B-43/7/97-TRU, dated 11-7-1997 which is as under : "However, service tax will not be payable in cases where a bill has been raised on a Rent a Cab Scheme operator, by another rent-a-cab scheme operator who has sub-let the motor cab to the latter operator provided who pays service tax on the amount billed to his client for renting out the motor cab so obtained by him." ....