2008 (9) TMI 228

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....J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records, we find that the Commissioner of Service tax demanded service tax of over Rs. 92 lakhs from the appellants under the Head 'Rent-a-Cab Operators Service' for the period April, 2001 to March, 2006 in adjudication of a show-cause notice dated 13-10-2006, by invoking the larger period of limi....

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....s were registered as a tour operator and further that the registration was subsequently changed to 'RTA'. Counsel submits that the 'RTA' stands for registration as 'Rent-a-Cab Operator' in the departmental parlance. Another document cited by the counsel is a copy of TR-6 challan dated 22-4-2002 evidencing payment of service tax by the appellants as 'Rent-a-Cab Operators' for the period January to ....