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TMI Blog2018 (1) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - services provided by the noticee being transportation of passenger from one point to another against specific call/request rather than to make available the vehicle for a particular time span, where possession and control of vehicle always lie with the noticee or driver, cannot be taxed under “rent-a-cab service’ by no stretch of imagination irrespective of charges per trip are fixed amount instead of per KM basis. - The Tribunal in APSRTC ADDAPA [2017 (11) TMI 773 - CESTAT HYDERABAD] held that when the contract is to hire a vehicle, there is no renting of cab. Appeal dismissed - decided against Revenue. - Appeal No.ST/52012/2014 - Final Order No.50003/2018 - Dated:- 3-1-2018 - S. K. Mohanty, Member (Judicial) And B. Ravicha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised periodically, instead of on the spot, the Revenue held a view that the same are liable to be taxed under rent-a-cab-service. 2. The original authority, after examining the terms of agreement, entered into by the respondent with some of the corporate clients and interpreting the legal provisions for service tax came to the conclusion that the service rendered by the respondent to the corporate clients cannot fall under the category of rent-a-cab-service in as much as services provided by the respondent are in the nature of hire-on-call-service or hire-on-demand-service like provided by them to individual customers in which no tax can be demanded. The impugned order held that the nature or category of services is neither depende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the vehicle provided along with driver and were looking after the repair and maintenance of the said vehicle. The ld AR also referred to the decision of Hon ble Punjab Haryana High Court in S h Kuldeep Singh Gill-2010 (18) STR 708 (P H). 5. None appeared on behalf of the respondent. In fact, on various earlier occasions also, when the case was listed, no one appeared on behalf of the respondent in spite of notice issued. Accordingly, we are proceeding to decide the case based on appeal papers and submissions made by the ld AR. The admitted facts of the case are that the respondent is providing various vehicles for transport of people. In respect of such transport for individual passengers for which consideration was received on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent , owner of the property is depossessed from the possession and same passes on in the hands of person who has taken out the same for usage. In the present case, the appellant entered into an agreement for a period of 1 year with ONGC for transportation of personnel and their delegates under the instructions and direction from the officials of ONGC with payment to be made on monthly basis. Whenever trip were required to be under taken, company officials were required to intimate the contractor and vehicle was required to be at the door step of ONGC with sufficient fuel to run for a distance of 500 kms. The appellant was solely responsible for the maintenance and running of vehicles, make the vehicle available along with driver and substit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, on the basis of above findings, judgments of the Hon ble CESTAT and clarification, issued by the Coimbatore Circular, it can be said that services provided by the noticee being transportation of passenger from one point to another against specific call/request rather than to make available the vehicle for a particular time span, where possession and control of vehicle always lie with the noticee or driver, cannot be taxed under rent-a-cab service by no stretch of imagination irrespective of charges per trip are fixed amount instead of per KM basis. 6. Against the above findings, the Revenue also relied on certain case laws referred to above. We note that in Shri Kuldeep Singh Gill (supra) , the Hon ble Punjab Harya ..... X X X X Extracts X X X X X X X X Extracts X X X X
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