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TMI Blog2012 (12) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. - Appeal No. ST/2895 to 2902/2011 & ST/2920 to 2932, 2935, 2964, 2965/2011 - Stay Order Nos. 1361-1384/2012 - Dated:- 9-8-2012 - MR. P.G. CHACKO AND MR. M. VEERAIYAN, JJ. Appellant Rep by: Mr. B.G. Chidananda Urs, Advocate, Mr. T. Jagpathi Rao, Consultant Respondent Rep by: Mr. Ganesh Haavanur, Addl. Commissioner (AR) Per: P.G. Chacko All these applications seek waiver of predeposit and stay of recovery in respect of the respective adjudged dues. The applicants/appellants are contesting demands of service tax with education cess to various extents raised on them under the head 'rent-a-cab' service. They are also contesting the demands of interest on tax. On a perusal of the records, we find that all these parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this context, the learned counsel for all the appellants have extensively referred to the relevant terms and conditions of the agreements. 3. We have heard the learned Additional Commissioner (AR) also who invites our attention to the definitions of "cab" [Section 65(20)] and "rent-a-cab scheme operator" [Section 65(91)] and submits that, on the terms and conditions of the agreements and the facts of the cases, the vehicles in question would squarely fit in the definition of "cab" and hence the operations with such vehicles would squarely get covered by the definition of "rent-a-cab" service. It is pointed out that there is no reference to stage carriage permit' in any of the agreements though it is not in dispute that all the buses we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it had to be insured to cover all risks and the Corporation to be shown as the hirer of the vehicle in the insurance policy, (e) that it was the responsibility of the owner to make arrangements for proper prosecution of proceedings either before the Motor Accidents claims Tribunal or other authorities like the Commissioner for Workmen's Compensation, (f) that the owner was required to comply with all statutory provisions pertaining to labour, insurance etc., (g) that the owner was required to provide a driver with a valid driving licence for operating the vehicle and was also required to pay his wages, (h) that the passenger fares were liable to be collected at the prescribed rates by a conductor employed by the Corporation, (i) that the ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ality of all these facts and circumstances, we find that the activities undertaken by the appellants were much more than mere hiring of buses to the Corporation and hence might not be covered by the definition of "rent-a-cab" service. The case law cited by the learned Additional Commissioner (AR) has also been examined and the same does not appear to support the Revenue's case inasmuch as the activity discussed in that case was one of hiring of buses owned by the appellants by a municipal corporation for commuting its employees on all working days of the corporation and not for public transport. 5. In the above view of the matter, we are inclined to grant waiver of predeposit and stay of recovery in respect of the adjudged dues in all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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