𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗧𝗶𝗺𝗲-𝗕𝗮𝗿𝗿𝗲𝗱 𝗗𝗲𝗺𝗮𝗻𝗱𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Although hiring buses falls under ‘rent a cab service,’ the demand being time-barred is set aside."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Green Logistics Corporation 𝗜𝘀𝘀𝘂𝗲: The appellant regularly paid service tax for ‘rent a cab service’ and ‘tour operator service,’ believing vehicle hiring was distinct and not liable for service tax. They argued that most agreements with the Maharashtra State Road Transport Corporation (MSRTC) qualified as ‘supply of tangible goods service.’

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that while hiring buses falls under ‘rent a cab service,’ the demand for service tax was time-barred due to the appellant's bona fide belief. Citing prior cases, it found the entire demand unsustainable, including related penalties, and consequently allowed the appeal.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Green Logistics Corporation vs. C.C.E. & S.T.-Vadodara-I 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 11907 of 2013- DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 17 August 2023 📜 This ruling reinforces that while the hiring of buses may fall under taxable services, time-barred demands cannot be enforced, ensuring protection for taxpayers acting in good faith.