2010 (6) TMI 155

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..... Held that- in the light of the various decision, agree with the contention that compensation in various months is varying. The same is indicative of the fact that it is being charged on per kilo meter basis. By applying the ratio of the above decision, such service cannot be held to be rent-a-cab service. Accordingly, set aside the impugned order and allow the appeal with consequential relief to .....

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..... pearing in the show cause notice indicating different amounts of consideration for providing such services. Tribunal in number of decisions has held that where charges received are per kilometer basis, the same cannot be held to be Rent-a-cab service. For the above proposition, he placed reliance on the decisions in the case of Noida Taxi Service v. CCE, Noida - 2010 (17) S.T.R. 395 (Tri. - Del.) .....

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..... Rent-a-cab service, the uniform monthly rents would have been charged by them. I agree with the above contention that compensation in various months is varying. The same is indicative of the fact that it is being charged on per kilo meter basis. By applying the ratio of the above decision, such service cannot be held to be rent-a-cab service. 4. I, accordingly, set aside the impugned order and a .....

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