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August 2013

2013 (30) S.T.R. 478-(Tri.-Del) Batra Motors & Travels vs. CCE, Delhi – III.

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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In absence of evidence, gross receipt in bank held not taxable.

Facts:
The appellant provided “rent-a-cab” services to various organisations on which service tax was not paid. The Respondent on the basis of bank statement showing receipt of hiring charges received from various individuals as well as various units for providing “rent-a-cab” services confirmed the demand of service tax along with interest and penalty.

Held:
The entire money found in the bank’s statement cannot be considered as against “rent-a-cab” services until there was any evidence to show the same. In the absence of any evidence, it was held that the receipt cannot be considered as value subject to service tax.

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