2024 (11) TMI 525

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....TECHNICAL ) Ms.Shreya Mundhra & Mr. K. B. Lal , both Advocates for the Appellant Shri S. Mukhopadhyay , Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the demand of service tax has been confirmed for the period 2007-08 to 2010-11 by issuance of show-cause notice dated 15.06.2012 by invoking extended....

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....show-cause notice dated 15.06.2012 was issued to the appellant by invoking extended period of limitation to demand service tax from the appellant for the period 2007-08 to 2010-2011. 2.2 The appellant contested the show-cause notice, but the impugned order has been passed confirming demand against the appellant under both the categories. 2.3 Aggrieved from the said order, the appellant is be....

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.... business of renting of cabs and "taxable service" means, any service provided to any person by a rent-a-cab scheme operator in relation to the renting of a cab. 3.2 It is her submission that the amount received from Marwari Awas Griha was for use of the car for day to day business affairs of the firm and the said amount was for vehicle maintenance only. There is no evidence on record to show t....

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.... We find that the generator charges has been recovered by the appellant from the tenant for power cuts/failures, when there is a electricity failure. This electricity charges have been recorded by the appellant as providing electricity to that tenant from whom the appellant has lesser provider as a lessee. As the generator is owned by the appellant, therefore, the renting expenses are paid by the....