2018 (3) TMI 1001

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..... e it was held that Apparently BMTC cannot be considered to be a person engaged in renting of cab service at all. The business undertaken by BMTC is to provide bus facility/transport facility to the citizens of Bangalore city and the main activity is running the buses in the city for the convenience of citizens and not a rent-a-cab scheme operation - appeal allowed - decided in favor of appellant. .....

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..... and without payment of service tax. The department was of the view that the activities of the appellant are liable to service tax under the category of Rent-a-cab scheme w.e.f 16.7.1997. Accordingly, both the authorities below upheld the demand of service tax for different period. Aggrieved by the decisions, the present appeals have been filed. 2. We also note that Miscellaneous Applications .....

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