9911796707
TMI Blog2011 (7) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... t liable to pay service tax - Held that: ervices rendered by the appellants for the period mentioned are not taxable - Decided in favour of the assessee - ST/651 of 2011 - - - Dated:- 22-7-2011 - Dr. P. Babu, J. For Respondent : Shri R.S. Srova, JDR Per : Dr. P. Babu; The appellants M/s. Down Town Travels Pvt. Limited filed this appeal against the order in appeal passed by original adjudicating authority. The order of original adjudicating authority was upheld by Commissioner (Appeal). 2. The appellants are engaged in providing taxable services under the category of Rent-a-Cab Operator and it was noticed by the department that they had declared less value of taxable services in their Half Yearly returns than the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not reflected in their ST-3 returns, pertains to cabs whose carrying capacity is more than 12 passengers and hence they are out of the purview of service tax as only maxi cabs as defined in Motor Vehicle Act, 1988 are covered in the definition. She has not examined the veracity of the arguments legally for the sole reason that the appellant has not backed this argument with documentary evidence. The second argument is that some income is not taken by them in their ST-3 Return for the reasons that they are sub contractors of a main Rent-a-Cab Operator and in terms of a clarification of Service Tax Commissionerate, Ahmedabad vide letter F. No. STC/04-06/CLF/TECH/2010 dated 02.8.2010, that they are not liable to pay service tax. 4. With re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. It is seen that the definition of rent-a-cab service is as under :- Section 65(91) of the Finance Act, 1994, Rent-a-Cab scheme operator means any person engaged in the business of renting of cabs. Prior to its amendment vide Finance Act, 1998, as per Section 35(32) Rent-a-cab scheme operator means a person who is the holder of a license under the rent-a-cab scheme, 1989 framed by the Central Government under the Motor Vehicles Act, 1988 (59 of 1988). Under the said scheme, license is granted only in the case where a person has a minimum number of 50 cabs. However, vide Finance Act, 1998, the definition has been amended as any person engaged in the business of renting of cabs . This amendment came into effect from 16-10-1998 as notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
