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TMI Blog2018 (8) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the hiring is different from renting as the intention of the Government is to tax service provider of a service which involves both hiring and renting of a cab for a longer duration and distinction as sought to be carved out by the petitioner is not finding favour with this Court. Demand upheld - however, the demand beyond the period of limitation is set aside - appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... els 2015 (38) STR 3 wherein, Hon ble High Court of Uttarakhand has held that in these circumstances, it does not amount to renting of vehicle but only on hiring vehicle. He pointed out that the said decision of Tribunal in the case of R.S. Travels was also relied upon by the Hon ble High Court of Gujarat in the case of Vijay Travels wherein different views of express, however, Hon ble High Court u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id per trip/kms and vehicles were given on hire basis, when the Rent-a-cab scheme operator services under the Finance Act, 1944 does not require ownership of vehicle or provides payment of service tax only if the vehicles are given on rent ? (iii) Whether the Hon ble CESTAT, WZB, Ahmedabad is right in not following the judicial discipline by issuing orders which are against the law whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the following manner: 27. In light of the totality of facts and circumstances of the case and the law on the subject, the aforementioned substantial questions of law raised in both these Tax Appeals are answered as follow: (a) Question Nos. I and II are answered in negation and hence, in favour of the revenue. (b) Question Nos. III and IV do not require any separa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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