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TMI Blog2024 (11) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... le service provided by the appellant is taxable, the Notification of extended period of limitation cannot be sustained. The impugned order is therefore, set aside and matter remanded to the original adjudicating authority for decision in light of above findings. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri Amber Kumrawat , Advocate for the Appellant Shri P. Ganesan , Sueperintendent ( AR ) for the Respondent ORDER RAJU This appeal has been filed by M/s Twin Travels against demand of Service Tax, interest and imposition of penalty. 1.1 The show cause notice issued to the appellant demanding service tax under the category of rent a cab service. The show cause notice was issued for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the owner. A tax or similar charge levied by or paid to a person As per the Reader's Digest Great Encyclopedic Dictionary, Rent means Tenant's periodical payment to owner or landlord for use of land, house, or room, payment for hire of machinery etc. charge, periodical charge on land etc. reserved to one who is not the owner-free, exempt from rent, roll, register of person's lands etc. with rents due from them, sum of person's income from rents, sum of person's income from rents-service, (tenure by) personal service in lieu of or addition to rent. Take, occupy, use, at a rent let or hire for rent; be let at specified rent, impose rent on (tenant). As per MacMilan Dictionary Rent means an amount of money that you pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the owner to the person on renting/hiring the service that the service tax is leviable and this is, of course, not different than services rendered on a contractual basis, providing transport service for fixed amount of periodical return or fare. We need not be oblivious of the fact that for the purpose of regulating the business of renting of motor cabs or motor cycles to persons who are desirous of driving by themselves or through drivers, either for their own use or for any matters connected herewith, the scheme is made by the Central Government. Conceptually and essentially, if the nature of service provided is the same, natural corollary is that such service shall be taxed under the taxing statute. It nowhere culls out from the taxi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 75 of the said Act is brought on statutory book, that does not also allow us to hail the submissions of the petitioner that those who give vehicle without exclusive control cannot be taxed. The Tribunal ignored the legal position. There is nothing to read into the taxing statute that only those persons who own the vehicles and give their vehicles on rent with exclusive control of the customer only would be charged. . . . 21. In view of the discussion above, it is to be concluded that the service tax which was introduced for levying the tax on certain taxable services as such services contributed substantially to Gross Domestic Product (GDP) and rent-a-cab service is specifically covered under the tax net. The question Nos. I and Il ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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