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TMI Blog2024 (1) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... he co-ordinate Bench of the Tribunal in the case of BANGALORE METROPOLITAN TRANSPORT CORPORATION VERSUS COMMISSIONER OF SERVICE TAX [ 2015 (2) TMI 100 - CESTAT BANGALORE] . It is also found that the said judgement of the Tribunal has been upheld by the Hon ble Supreme Court in COMMISSIONER OF SERVICE TAX, BANGALORE VERSUS BANGALORE METROPOLITAN TRANSPORT CORPORATION [ 2015 (2) TMI 148 - SC ORDER] , where it was held that The business undertaken by BMTC is to provide bus facility/transport facility to the citizens of Bangalore city and the main activity is running the buses in the city for the convenience of citizens and not a rent-a-cab scheme operation. We find that the definition itself excludes BMTC from the category of service provider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant filed a detailed reply to the SCN and after following due process, the original authority confirmed the demand in the SCN amounting to Rs.1,38,571/- with appropriate interest and also imposed penalty of Rs.2,77,142/- under Section 78, Rs.37,000/- under Section 76 and Rs.5000/- under Section 77 (1) (a) and Rs.5000/- under Section 77 (2) of Finance Act, 1944. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) rejected the same. Hence the present appeal. 3. Heard both sides and perused the materials on record. 4. Ld. Counsel appearing for the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad Transport Corporation Vs CCE ST Ahmedabad 2020 (34) GSTL 526 (Tri.-Ahmd.) 5. On the other hand, Ld. A.R reiterates the findings in the impugned order. 6. After considering the submissions of both the parties and perusal of the materials on record, we find that the appellant is a State Trsnport Corporation owned by Tamil Nadu Government and they do not fall under the definition of Rent-a-Cab Scheme Operator. Further, we find that the issue is no more res integra and has been settled by decisions of the co-ordinate Bench of the Tribunal in the case of Bangalore Metropolitan Transport Corpn. Vs CST Bangalore reported in 2015 (38) STR 976 (Tri.-Bang.). We also find that the said judgement of the Tribunal has been upheld by the Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e operator (c) the service provided in relation to renting of cab. The rent-a-cab scheme operator is defined under Section 65(91) of Finance Act, 1994. The definition reads as under :- Rent-a-cab scheme operator means any person engaged in the business of renting of cabs. Accordingly, any person who in the normal course does a business of renting of cabs will be taxable under this section. Section 65(20) of the Finance Act, 1994 defines a cab to mean - (i) a motorcab, or (ii) a maxicab, or (iii) any motor vehicle constructed or adapted to carry more than twelve passengers, excluding the driver, for hire or reward : Provided that the maxicab referred to in sub-clause (ii) or motor vehicle referred to in sub-clause (iii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the directed service providers for the purpose of levy of Service Tax. In many of the definitions, we find the definition provides that services provided by any person to any person. In such a case, any person who has provided the service would become liable if the service itself comes within the definition of taxable service. In some cases, the word service provided by a commercial concern to any person is used. In such cases, the provider of service has to be a commercial entity and therefore a charitable trust may not be liable. In this case, the words used are services provided by a rent-a-cab scheme operator. Therefore firstly we have to decide whether BMTC can be considered as a rent-a-cab operator which according to the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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