Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreBCAJ Brieficles are short-format, web-only articles on contemporary topics of professional importance that are open-for-all to read & share.
Explore BrieficlesExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn MoreMonthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
Learn MoreFor queries, collaborations, and insights to forge, Drop a line, share thoughts, inquiries galore, At BCAJ, your messages, we eagerly explore.
Learn MoreFacts:
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.