2013 (6) TMI 264

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hold that any amount received by the appellant towards services rendered by such vehicle to M/s. Torrent Power Limited, by any stretch of imagination, cannot be considered as services rendered under the category of Rent-a-Cab services. - Demand set aside - Decided in favor of assessee. - Appeal No.ST/115 of 2012 - - - Dated:- 28-8-2012 - Mr. M.V. Ravindran and Mr. B.S.V. Murthy, JJ. For the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. Torrent Power Limited during the period 2003-04 to 2006-07. The lower authorities, on verification of records of M/s. Torrent Power Limited and/ or the invoices which were raised by M/s. Torrent Power Limited, came to the conclusion that appellant herein has given this vehicle on hire, which would fall under the category of Rent-a-Cab service during the material period. 4. On perusal of recor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cating that vehicle No. GJ-18 T- 1520 is a goods vehicle. It is also seen from the affidavit that the issue involved in this case is not in respect of the vehicle No. GJ-1-X-3238 but is in respect of the vehicle No. GJ-18 T- 1520. In the absence of any contrary evidence produced by the Revenue that the said vehicle was not a goods transport vehicle, relying upon the affidavit filed by the appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X