2012 (6) TMI 141

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..... lient on demand and charges on km. basis, control of the vehicle always remaining with the cab operator, in that case he shall be said to have provided transport service instead of renting-a-cab. - Decision in R.S. Travels v. CCE [2008 (7) TMI 27 (Tri)] followed. - Decided in favor of assessee. - St Appeal No. 1602 of 2010 - ST/311 of 2011 - Dated:- 1-7-2011 - D.N. PANDA, MEETHEW JOHn, JJ. .....

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..... d together for common disposal by this order. 3. Ld. DR supports the first appellate order. 4. Heard both sides and perused the records. 5. Dispensing requirement of pre-deposit, we proceed for disposing of appeal for the reason stated aforesaid. The fact as has been narrated by the adjudicating authority in page 9 of the order remained the same even in the first appellate stage. There .....

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