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TMI Blog2019 (2) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... rious authorities in an attempt to get out of the service tax liability. At one stage they argued that they did not own the required number of vehicles for providing rent a cab service and were providing cars only on commission basis. The appellant has in fact received the payment in lieu of providing the rent a cab service in the form of Indian currency. Payment has been received in convertible foreign exchange by the main service provider namely, Ess Dee Travel Express Pvt. Ltd. and not by the appellant - the benefit of Notification 21/2003-ST dated 20 November 2003 cannot be extended to the appellant as a plain reading of the notification indicate that exemption will be available to persons who receive payment in the convertible fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 672/- Under Section 76 ₹ 351672/-, Section 78 ₹ 703344/- 2. It was alleged by the department that the appellant had not declared the correct taxable value of rent a cab service as they had been providing cab on higher basis to West Central Railway Zone as well as Indian Army and the value of services provided to these organizations were not included in the taxable value by the appellant for the period 2001-2002 to 2004-2005. 3. The above-mentioned order-in-originals were challenged by the appellant before the Commissioner (Appeals). The Commissioner (Appeals) vide his order-in-appeal dated 27 December 2005 as well as order-in-appeal dated 3 August 2006 dismissed the appeals and upheld the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 . 6. In view of above order of this Tribunal, the Original Adjudicating Authority by order dated 29/05/2012 has confirmed service tax amount of ₹ 4,61,284/- under Section 73 of the Finance Act, 1994; penalty of an equal amount has also been imposed individually both under Section 76 and under Section 78of the Finance Act, 1994. Against the above-mentioned order-in-originals, the appellant went before the Commissioner (Appeals) who vide his order dated 07/10/2013 has upheld the original order of Adjudicating Authority. The appellant are before us against the above-mentioned order of Commissioner (Appeals) dated 07/10/2013. 7. The learned Counsel appearing for the appellant has contended that the department has made out a case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner 2008 (12) S.T.R. 27 (Tribunal) has been discussed by Hon ble Gujarat High Court and same has been reversed by the High Court in the case of CST vs. Vijay Travels 2014 (36) S.T.R. 513 (Guj.). It is his submission that the same cannot be relied upon for deciding the taxability of rent-a-cab activity. It has also been contended by the learned Departmental Representative that the claim of the appellant that they had received payment of certain rent-a-cab services in convertible foreign exchange, is not correct as the certificate submitted by them mentions that they had received payment in Indian currency only. 9. We have heard both the sides and perused the records of the appeal. 10. It would be appropriate to refer to the rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot discharged their service tax liability on the same. The decision in the case of Commissioner of Customs Central Excise, Meerut I vs. R.S. Travels 2015 (38) S.T.R. 3 (Uttarakhand) is of no help to the appellant as same has been considered in the case of Vijay Travels (supra), and a contrary view, as follows has been taken:- 14.3 Renting means a usually fixed periodical return, especially, an agreed sum paid at fixed intervals by a person for any use of the property or car. It is also the amount paid by a hirer to the owner for the use of the property or a car. Hiring is also engaging services or wages or other payment. It also amounts to engaging temporary use. When rent-a-cab scheme operator gives the car on rent, de fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntroduced for levying the tax on certain taxable services as such services contributed substantially to Gross Domestic Product (GDP) and rent-a-cab service is specifically covered under the tax net. The question Nos. I and II needs to be answered this wise that the services provided by the respondent herein would get covered under rent-a-cab service and thereby, respondent is to be held liable for the service tax thereon. 22. This brings us to the question Nos. V and VI which concern invoking of extended period of five years for levying service tax in case of the respondent . 13. Thus, it can be seen that the type of services provided by the appellant is covered within the scope of Rent-A-Cab service. The appellant has failed to disch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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