2008 (8) TMI 298

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..... on a meter basis cannot be brought under the category of "Rent a Cab Operator" as the vehicle is not rented out or hired on specific contract basis - appellants have made out a strong case in their favour in terms of the judgments of tribunal in the case of Kuldip Singh Gill - stay granted - ST/183/2008 - 826/2008 - Dated:- 14-8-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Membe .....

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..... Singh Gill v. CCE, Jalandhar [2006 (3) S.T.R. 689 (Tri.-Del.) 2005 (186) E.L.T. 373 (Tribunal)] wherein in a similar circumstance, the Delhi Bench of the Tribunal has held that a running a cab on meter basis does not come within the category of "rent a cab operator" as the vehicle is not rented out. 2. Learned SDR opposes the prayer and points out to another judgment rendered in the case of .....

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