9911796707
TMI Blog2023 (9) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... S. GARG, MEMBER (JUDICIAL) AND Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Jatinder Mohan, Consultant for the Appellant Shri Raman Mittal, Authorised Representative for the Respondent ORDER Shri Gurjant Singh and others who have provided one bus each to Punjab Road Transport Corporation have filed these appeals: Sl. No. Appeal No. Name of the Appellant OIA No. 1. ST/5604 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch to M/s PRTC; the appellants were paid remuneration on per-kilometre basis; the appellants had to bear the expenses on account of diesel, repair and maintenance, salary of bus drivers etc; the remuneration paid was for kilometre-basis. The Department was of the opinion that the appellants have provided "Rent-a-Cab Service" and have not discharged the applicable service tax on the same; show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Division, Chandigarh vide orders dated 22.03.2012 and Asst. Commissioner , Patiala vide order dated 31.10.2007 have discharged the show-cause notices issued to the appellants therein. 4. The second leg of the submission by the learned Consultant was that the service provided by the appellants will not qualify to be "Renta- Cab Service" as proposed in the show-cause notices. Learned Consult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the rival contentions and having perused the records of the case, we find that the gross value of the taxable service rendered by each of the appellants is less than the threshold limit of Rs.10 Lakhs as prescribed under Notification No. 06/2005-ST dated 01.03.2005 after giving allowance to the exemption for 60% of the gross receipt in terms of Notification No. 01/2006-ST dated 01.03.2006. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etre basis; there is no arrangement of renting. We find that Hon'ble High Court of Uttrakhand in the case of R.S. Travels (supra) held that when there is a contract of hire and there is no renting of a cab, there is no question of the assessee being assessed in respect of services rendered in connection with rent-a-cab as there is no renting at all. Therefore, we are of the considered opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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