9911796707
TMI Blog2013 (11) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... Kilometre basis as per the work order. There is no evidence on record to show that the cab was hired on monthly, weekly or daily basis. In view of the terms and conditions of the work order, we find merit in the contention of the appellant, that the appellant has not provided taxable service of “Rent-a-Cab Operator" services. In view of this, the demand and consequential penalty is set aside. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The Revenue also filed appeal against the same impugned order challenging the order passed by the Commissioner (Appeals) against the reduction of the penalty. The Revenue wants to enhance the penalty. 5. Brief facts of the case are that the appellant is owner of motor vehicles. Under a work order placed by the Nagpur University, the appellant undertaken the jobs of transportation of answer s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment has to be made on Kilometre basis for monthly and weekly basis therefore, it cannot be said that the appellant had provided Rent a Cab scheme operator" services therefore the demand is not sustainable. The appellant also submitted that as per the definitions of section 65 of Finance Act, 1994, Rent a Cab Scheme Operator's" services means any person engaged in the business of renting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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