9911796707
TMI Blog2008 (10) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard learned SDR. Appellant filed a written submission and made a request to decide the appeal on merit. The demand of service tax was confirmed on the ground that appellants are providing the service of rent-a-cab, whereas, the case of the appellant is that they are not renting a cab but only taxi on hire basis and charges are made for each paid depending on the distance of travel. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal of his client and that this scheme would not cover when the service being provided to a client is a pure transport service for which the vehicle is given on demand and the billing is done on the basis of per k.m. rate and at no point of time the vehicle is under the control of the client. The revenue's contention, relying upon the Tribunal's decision in case of Express Tours & Travels (P.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operator' was amended and as per the amended definition, 'rent-a-cab scheme operator' means any person engaged in the business of renting of cabs. Thus the effect of the amendment was that any person engaged in cab, scheme, 1989, would come under the service tax net. But after this amendment, except for doing away with the licencing requirement, the basic character of the service would not change. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle during the period of renting, if the cab operator also provides the fuel, and during the period of renting the vehicle is at the disposal and under the control of the client-he may use it to the maximum extent permissible or even beyond on payment of extra charges or he may not use it at all. However when a cab operator provides his cab with a driver to his client on demand for going from one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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