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TMI Blog2017 (8) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... le in their own garage and take care of repairs and maintenance but required to operate the buses in specified routes by APSRTC, incurring all the operating cost, paying all taxes and compensation in the case of any accidents and accounting for it - Held that: - similar issue decided in the case of SK. Kareemun W/o. Khadeer and others Versus Commissioner of Central Excise, Customs And Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falls for consideration in these cases is the same. 2. Heard both sides and perused the records. 3. In order to understand the facts of the case, we take up the service tax appeal No.ST/2922/2011. 4. The relevant facts that arise for consideration is that Andhra Pradesh State Road Transport Corporation (hereinafter referred to as APSRTC), A Government of Andhra Pradesh undertaking, provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irs and maintenance but required to operate the busses in specified routes by APSRTC, incurring all the operating cost, paying all taxes and compensation in the case of any accidents and accounting for it. Appellants contested the issue on merits and limitation before the adjudicating authority. The adjudicating authority did not agree with the contentions raised and confirmed the demands raised w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2016 (44) S.T.R J 279 (S.C)]. 6. We have gone through the entire order of the Tribunal in the case of S.K. Kareemun and others (supra) and find that the issue involved in that case and the case in hand is the same. We also perused the order of the Apex Court and find that some of the appellants had preferred Civil appeals before the Apex court and the same were dismissed, wherein Apex c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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