2009 (9) TMI 225

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..... the Respondent. [Order]. - Heard both sides. 2. Shri V. Ravindran, ld. Consultant appearing for the appellants states that the appellant is providing transport to M/s. BSNL on the basis of contract and the payments are received according to the number of kilometers used. He states that provision of such transport to M/s. BSNL officers is for their official use and it cannot be charged, service t .....

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..... s. He further states that for engagement of similar vehicles, the CDR's office as well as the Tribunal are paying service tax. He cites the following two decisions in support of the departmental case. (i) Neeraj Construction v. CCE, Jaipur, 2009 (13) S.T.R. 145 (Tri.-Del.) (ii) CCE, Vapi v. Bhartiben R. Patel, 2008 (10) S.T.R. 190 (Tri.-Ahmd.) 4. After hearing both sides and perusal of the case .....

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