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TMI Blog2019 (2) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ned AR for the Revenue has submitted that with the introduction of the negative list, the judgment referred to above is not applicable. We do not find merit in the contention of the learned AR for the Revenue in as much as we have examined all the statement-on-demand notices issued from time to time to the appellant, refers to the basis on which the earlier show cause notices were raised - there are no valid reason not to follow the judgment of this Tribunal in appellant’s own case referred to as above. Appeal allowed - decided in favor of appellant. - APPEAL Nos. ST/85679,86320,87432/2015 - A/85156-85158/2019 - Dated:- 21-1-2019 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri Gajendra Jain, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the driver who collects it on behalf of the appellant. The driver has to pay the appellant a fixed amount on daily basis, which is nothing but collection of the fare amount on behalf of the appellant. Instead of depositing the fare amount directly with the appellant by the passengers, the appellant authorized the driver to collect the fare from individual passengers and retain it with him. Alleging that the vehicles supplied by the appellant to the drivers are in the nature of supply of tangible goods for their use, demand notices were issued from time to time alleging short payment of service tax with interest and penalty. On adjudication, the demands were confirmed from time to time. Hence, the present appeals. 3. Learned Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced definition, there has to be a supply of tangible goods or appliances for use, without transferring right of possession and effective control of such tangible goods. In the case in hand, undoubtedly, the tangible goods in form of radio taxi are given to the driver and there is no transfer of the possession of vehicle but physical transfer has taken place, but the effective control of such taxi still is in the hands of the appellant. This view of ours is based upon the fact that majority of the time, the taxi is booked by a call from customer to appellant s Call Centre. On the basis of the direction of the appellant, the driver of taxi in the vicinity of the passenger ferries him to his desired destination. It is also to be noted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llection of the fare from the customer/passenger is on behalf of the appellant. It is also noted from the records that appellant is providing training to the driver and drivers are compensated adequately for the driving undertaken on behalf of the appellant; which will lead to a conclusion that appellant is providing services to the individual passengers and not the driver. The privity of contract of supply of taxi for undertaking the journey is between the appellant and the passenger and not the appellant and driver. 11. The adjudicating authority has based his entire findings hold against the appellant by relying upon the various clauses of the agreement/contract entered by the appellant and individual driver and more specifical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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