By TIOL News Service

MUMBAI, AUG 24, 2017: THE appellant is aggrieved with the order of the lower authorities denying them the credit of Service Tax paid on ‘Rent-a-cab' service.

Before the CESTAT, the appellant submits that being an investment advisory service provider, they are required to visit clients and for such movement, the rented cabs were used.

The Bench observed –

"2. The authorities below have not at all examined any of the taxi bills produced by the appellant to reach to the conclusion whether there was any proximity of taxable service provided to the travels made by cabs or that relates to any other purposes. Nor also the authorities have found that services were provided only sitting in the office of the appellant without movement to clients."

Concluding that the order of the both the lower authorities suffer from the above laxity, their orders are held unsustainable.

The appeal was allowed.

(See 2017-TIOL-3068-CESTAT-MUM)