2018 (12) TMI 1294

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....ocate for the Appellant. Shri Guna Ranjan, Superintendent (AR) for the Respondent. ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. 18/2010 (H-IV) ST dated 17.09.2010. 2. The relevant facts that arise for consideration, after filtering out unnecessary details are, appellants are registered with the Department for providing services under the category of ....

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....not renting cabs during the period 2003-2004 as the cars for which consideration was received were renting a cab per kilometer basis diesel oil and lubricating oils and fuels employed by the appellant. He would submit that they had this impression has during the relevant period various decisions in the case of Sri Sai Krishna Travels Vs. CCE, Visakhapatnam [2010 (18) STR 220 (Tri.-Bang.)] gave tha....

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....sis is also covered under rent-a-cab services. 5. We have considered the submissions made by both sides and perused the records. 6. On perusal of records, it transpires that the demand of service tax liability is issued by show cause notice which is invoking the extended period based upon audit records of the appellant. 7. We find that the issue is covered in the favour of the Revenue. ....