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January 2014

2013-TIOL-1765-CESTAT-MUM Swapnashilp Travels vs. CCE. Nagpur & CCE., Nagpur vs. Swapnashilp Travels

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Whether payment on per kilometre basis attracts service tax under the category of rent a cab operator services?

Facts:
Appellant provided services of transportation of answer sheets from various district collection centres and delivered to Nagpur University and consideration was received on per kilometre basis. The lower authority held that the Appellant provided ”rent a cab operator’s services” and liable for service tax for the extended period also but restricted the penalty u/s. 78 upto 25%.

Held:
No evidence was provided by the Revenue that the Appellant was hired on monthly, weekly or daily basis and therefore the services of transportation of answer sheets could not be termed as “Rent a cab operator’s services”. Thus the demand as well as the penalty was set aside.

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