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 MoreExplore 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 More
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.
