Transport Service Not Taxable as Rent-a-Cab as Driver & Control Remained with Owner: CESTAT Delhi

Ram Pratap Jat Vs CCE & ST, Jaipur- I (CESTAT Delhi) Daily or Monthly Bus Supply Cannot Be Classified as Rent-a-Cab Service; Service Tax Demand on Bus Hire Set Aside Because Activity Was Transportation Service; CESTAT Deletes Service Tax Demand Because RSRTC Bus Contract Was Not Rent-a-Cab Arrangement; No Service Tax on Bus Hiring Where Effective Control Remains with Operator; Extended Limitation Invalid Due to Bona Fide Belief on Taxability of Bus Hiring; Penalties Under Sections 76, 77 and 78 Unsustainable After Service Tax Demand Fails. The Customs, Excise and Service Tax Appellate Trib...