2009 (3) TMI 118

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..... river for transport purposes and taking the vehicles back after completion of journey to specific destination – Held that where the vehicle was used for a particular destination on the demand of client, it cannot be treated as Rent-a-Cab and it will be Tour Operator Service – Demand is not sustainable.
M. VEERAIYAN, TECHNICAL MEMBER and P.K. DAS, JUDICIAL MEMBER A.K. Madan for the Appellant. .....

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..... e respondents were providing Rent-a-Cab service as they were giving vehicles to M/s. Nestle India Ltd. He also submits that the vehicle was under the disposal and control of client and therefore, it cannot be treated as Tour Operator Services. He relied upon the decision of R.S. Travels v. CCE 2008 (12) STR 27 (Trib.-Delhi). 4. Learned Chartered Accountant on behalf of the respondent reiterates t .....

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