2011 (1) TMI 16

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..... basis to the appellant - Held that: - Since payment of such tax is demanded from the private bus operators, if anybody is really aggrieved, it is the private bus operators. In our considered opinion, if any challenge is to be made to such notice issued by the respondents, the same has to be done by the aggrieved party like the private bus operators. It is only they who can challenge the issuance .....

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..... the private parties who have offered their buses on rent basis to the appellant. In the said writ petition, the contention that was raised by the appellant was that no service tax could be imposed by the respondents on the buses hired by the appellant in view of the fact that no service tax is imposed by the respondents on the buses owned and possessed by the appellant and,therefore, similar treat .....

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..... erms of the Motor Vehicle Act. The aforesaid findings are challenged before us by the appellant. On going through the record, however, we find that no notice was issued by the respondents to the appellant demanding payment of service tax from it. According to the respondents, the liability to pay such service tax under the provisions of Section 65 of the Finance Act is that of the private bus oper .....

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