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TMI Blog2018 (2) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... , Authorized Representative (DR) - for the Respondent. ORDER Per. (Dr.) Satish Chandra The appellant filed these appeals against Order-in-Appeal No.106-107 (RDN) ST/JPR-I/ 2012 dated 28/06/2012. 2. The appellant is engaged in the rent - a cab services, so the services were brought under the levy of service tax. During the material time, the cars were hired out on the requisition being made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T/53969 of 2017 dated 15/06/2017. 4. After hearing both the sides, it appears that w.e.f. 16/10/1998, the definition of rent a cab scheme operator means any person engaged in the business operating cab on rent basis. In the instant case, the learned Counsel was unable to show any contract with the user. She submits that the appellant is collecting hire charges on the basis of kms. The impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against payment on per kilometers basis and there was no time dimension to the operation of the cars at all and the payment of distances traveled by the customers was made to the appellants. The vehicles in question continued to be with them including during the time of their operation by the customers. The customers asked to them to send the cars for making trips on personal errands and they sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t produce any evidence in this regard, during the investigation, at the time of adjudication or at the appeal stage. In such a circumstances I hold that service provided by the appellant is classifiable as Rent-a-Cab operator and chargeable to service tax under Section 66 of the Finance Act, 1994". 5. We are in agreement with the finding recorded above. Regarding the limitation, it is the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty therefore provisions of extended period are applicable in the matter". 6. The above findings appears reasonable. In view of above, the appeals are devoid on merit. However, the learned Counsel pleaded for waiver of penalty under Section 80. It is submitted that full service tax liability with interest has been paid before issue of demand notice. We consider the said fact and waive the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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