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<h1>Supreme Court Upholds Decision of Tax Tribunal</h1> <h3>M. Venkata Reddy Versus Commissioner</h3> SC dismissed civil appeals, finding no grounds to interfere with the judgment of the Customs, Excise and Service Tax Appellate Tribunal. - M. Venkata ... Rent a cab service - Joint agreement - private entrepreneurs supply the buses under hire scheme for operation on the identified intra and inter-state route to Andhra Pradesh State Road Transport Corporation (APSRTC) - Restriction on hire - Buses with stage carriage permit cannot be hired - Interpretation of definition of 'rent a cab service' - Imposition of penalty - the decision in the case of SK. Kareemun W/o. Khadeer and others Versus Commissioner of Central Excise, Customs And Service Tax Hyderabad-III [2015 (1) TMI 282 - CESTAT BANGALORE] contested, where it was held that whatever be the situation, the appellants get only the payment agreed upon per kilometer and nothing more - Held that: - we do not see any good ground to interfere with the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal. Accordingly, the civil appeals are dismissed. The Supreme Court dismissed civil appeals after finding no good ground to interfere with the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal.