Case Law Details
Bittu Travels Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
The recent order by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad in the case of Bittu Travels vs. Commissioner of Central Excise & Service Tax addresses the exemption claim related to Rent-a-Cab services provided within a Special Economic Zone (SEZ). The central issue in this case revolves around the requirement for supporting invoices to substantiate the exemption claim. This article provides a detailed analysis of the CESTAT Ahmedabad’s order and its implications.
1. Background: The appellant, Bittu Travels, faced a service tax demand of Rs. 2,33,883, which was initially confirmed by the Adjudicating Authority and upheld by the Commissioner (Appeals). The primary contention raised by the appellant throughout the proceedings was that the Rent-a-Cab service was provided to a Special Economic Zone (SEZ) and, therefore, should be exempt from taxation.
2. Appellant’s Argument: The appellant, represented by learned Counsel Shri Parth Rachchh, contended that they had clearly demonstrated in their statutory records, such as balance sheets and ledgers, that the Rent-a-Cab service was provided to an SEZ unit. Despite providing this evidence, the demand was confirmed by the Commissioner (Appeals). The appellant’s stance remained that the demand was not sustainable, as services provided to SEZ units are exempt from taxation.
3. Revenue’s Response: Shri Anoop Kumar Mudvel, learned Superintendent representing the Revenue, reiterated the findings of the impugned order, supporting the demand.
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