2010 (4) TMI 574

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellant would be supplying the buses along with driver, who doubled also as a conductor when required - provision of service on behalf of the client - activity involved was renting out the buses - while the appellant retained the actual possession and control of the buses - appellant rendered service to the general public on behalf of client – Held that: - appellants had not apparently provided any .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the appellants leased out buses to Andhra Pradesh State Road Transport Corporation (APSRTC) for transporting passengers under a contract. As per the contract, the appellant would be supplying the buses along with driver, who doubled also as a conductor when required. After due process of law, the original authority demanded service tax from the appellants finding that it had rendered 'business a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lved is, prima facie, supply of tangible goods which became taxable after the period of dispute. Moreover, the appellants had not apparently provided any service on behalf of APSRTC by leasing out buses to it under a contract. In the circumstances, we order waiver of pre-deposit of the dues adjudged against the appellants and stay recovery thereof pending decision in the appeal.
Case laws, Dec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X