2023 (5) TMI 604

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....adhyay, Authorized Representative for Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order demanding service tax under "Rent-a-Cab" services. 2. The facts of the case are that on the basis of information furnished by the Public Vehicles Department, Kolkata and information collected from yellow pages, web sites etc. and scrutiny of income tax records of t....

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....s, for which, he has produced the salary bills of the drivers, who are running taxies on behalf of the appellants. The said fact has been certified by the Chartered Accountant. To this effect, a Certificate has been filed by the appellant. He further submits that the demand has been raised on the basis of third party records and no investigation was done at appellant's end. In that circumstances, ....

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....d. Vs. Commissioner of CGST & Excise, Dibrugarh reported in 2022 136 taxmann.com 109 (Kolkata-CESTAT) [23.02.2022]. Therefore, we hold that the demand against the appellant is not sustainable. Moreover, the appellant has produced the salary bills of the drivers and a Certificate from the Chartered Accountant to this effect certifying that the appellant is engaged in plying metered taxies not rent ....