CESTAT quashes Service Tax Demand under Rent-a-cab service on ground of Non-inclusion of Service under ‘BAS’ [Read Order]

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand under the category of rent-a-can service on the ground of non-inclusion of serious under ‘Business Auxiliary Services’ (BAS).  Shemco India Transport, the appellant assessee was providing services under Cargo handling Services, Business Auxiliary Services, Manpower Recruitment and…