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TMI Blog2018 (11) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the appellants crossed permissible limit for exemption under said Notification No. 06/2005 and, therefore, they were not liable to pay service tax during the period covered by these appeals - Appeal allowed - decided in favor of appellant. - APPEAL Nos. ST/70491-70492,70494 to 70496/2016-CU[DB] - ST/A/72407-72411/2018-CU[DB] - Dated:- 5-10-2018 - Justice Shri Dilip Gupta, President And Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax for the aforesaid period under proviso to sub Section (1) of Section 73 of Finance Act, 1994. Appellants contended before the Original Authority that the vehicles were attached to M/s UPSRTC on the basis of profit sharing and there was no fixed rent or hire charges and contended that it did not amount to providing rent-a-cab operator service . The Original Authority did not appreciate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scale under Notification No.06/2005-ST dated 01.03.2005 and the issue is no more res-integra and the same was decided by this Tribunal through Final Order No.71841/2017 dated 01.12.2017. 4. Heard the learned AR who has submitted that the said Final Order is squarely applicable in the present case. 5. Having considered the submissions from both the sides and perusal of record we find that thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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