2008 (10) TMI 165

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....Appellant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the Commissioner demanded service tax of over Rs. 22.6 lakhs from the appellants for the period April 2006 to March 2007 in respect of rent-a-cab operator service and also imposed on them penalties. It appears that the impugned d....

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.... was appealed against. In the result, prima facie case stands made out against the present demand of service tax to the extent of Rs. 13 lakhs. As regards the rest of the impugned demand on renting of vehicles to other tour operators, the learned counsel has claimed prima facie case on the strength of case law vide R.S. Travels v. Commissioner - 2008 (12) S.T.R. 27 (Tri.-Del.), P. Sugumar v. Commi....