2009 (9) TMI 515

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....EPRESENTED BY: S/Shri K.S.Ramesh and G.Natarajan, Advocates, for the Appellant. Shri M. Ravi Rajendran, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This appeal is directed against the Order-in -Appeal No.2/2008(V-I) S.T.dated 13-3-2008. 2. The relevant facts that arise for consideration are: The appellants are engaged in "rent-a-cab service" and took regi....

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.... 3. Ld. Counsel appearing on behalf of the appellants submits that the issue is no more res integra and is covered by the decision of the Tribunal in the case of R.S. Travels v. CCE, Meerut [2008 (12) S.T.R. 27 (Tri. Del.)]. It is his submission that it is undisputed that the appellants are providing the vehicle either owned by them or procured from others to their customers along with driver an....

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....-Mum.] would apply. 5. We considered the submissions made by both sides and perused the records. The issue involved in this case is whether the appellant is liable to pay the Service Tax on the services rendered by them i.e. hiring out the cabs to their customers. It is undisputed that the appellants are providing vehicle either owned by them or procured front others to their customers along wi....

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....f cabs. This amendment came into effect from 16-10-1998 as notified vide Notification No, 53/ 98-ST. dated 7-10-1998. 6. It can be seen from the above definition that the person should be engaged in the business of cabs. We find that an identical issue has been decided by the Coordinate Bench in the case R.S.Travels (supra). We may reproduce the ratio of the said decision as under. '(5) The ....