2011 (5) TMI 812

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... her the vehicle was used for transporting passengers or goods the respondents cannot be brought to the fold of the law which is not patent from the show cause notice, Revenue’s appeal is dismissed - ST/758/2007 - ST/208/2011(PB) - Dated:- 24-5-2011 - S/Shri D.N. Panda, Sahab Singh, JJ. Shri S.R. Meena, DR, for the Appellant. Shri Alok Arora, Advocate, for the Respondent. [Order per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d for transportation of goods. Therefore, the respondents are governed by decision of the Tribunal in the case of R.S. Travels v. C.C.E., Meerut, reported in 2008 (12) S.T.R. 27 (Tri.-Del.). 3. Heard both sides and perused the record. We find that the show cause notice which is the foundation of the proceedings does not show how the carrier shall be called as Rent-a-cab. Without the description .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X