2005 (5) TMI 353

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....ri Bipin Verma, DR, for the Respondent. [Order]. - Indian Oil Corporation needed to transport for the employees of the Corporation. Therefore, it appointed a contractor for providing that service as and when required, ex-plant/terminal and to the point fixed by the Corporation. Shri Kuldip Singh Gill was one such operator, during the period 1-4-2000 to 28-2-2001. The Corporation paid Shri Ku....

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.... service tax was attracted. The point being made is that what was covered by the contract was the providing of transport services against payment on per kilometre basis and there was no renting of cab. It is being pointed out that the terms of the contract between the parties make this position clear. Reference is made to the following provision of the contract : 2.    &nbsp....

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....of vehicles that will be utilised per month and no liability whatsoever shall be attached to the Corporation on account thereof. 4.       The Corporation shall pay to the contractor/s for the operation of the said buses at the rates specified in the rate schedule attached hereto. RATE SCHEDULE   Amount   MATADOR MINI BUS 1. per ....

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....are in contradistinction to renting. As against this, the learned DR would contend, again based on dictionary meaning, that there is no difference between 'hire' and 'rent' and both mean the same. 4. The service in question was rendered in terms of the contract between the parties letter dated 30-3-1998 of I.O.C. to Shri Kuldip Singh Gill asks for "lowest rates in enclosed Annexure-A for p....