2007 (12) TMI 68

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..... o the definition of rent-a-cab scheme operator - definition of rent-a-cab service has undergone a change, making the number of cars owned by the operator irrelevant - order of the original authority confirming the demand of duty and interest is restored but penalty is reduced - ST/41/2007 - A/3145/2007-WZB/AHD - Dated:- 11-12-2007 - Shri M. Veeraiyan, Member (T) [Order].-1. This is an ap .....

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..... ervice tax was not leviable in terms of the decision of the Tribunal in case of Jagdish Travels v. CCE, Jaipur-II - 2006 (1) S.T.R. 328 (Tri -Del.). 4. The learned SDR submits that the order of the Commissioner (Appeals) is not legal as during the relevant period, the number of vehicles given on hire is not relevant for attracting the service tax under the service of rent-a-cab scheme. Thi .....

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..... he above, the order of the Commissioner (Appeals) cannot be sustained. I set aside the order of the Commissioner (Appeals) in so far as it relates to setting aside the order of the original authority confirming demand of duty and ordering recovery of interest. The order of the original authority confirming the demand of duty and interest is restored. While restoring the penalty imposed by the orig .....

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