2010 (7) TMI 830

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sangia, SDR, for the Respondent. ORDER The brief facts of the case are that the appellants who are engaged in providing rent-a-cab service collected service tax but did not deposit the same with the department even though they had registered themselves as service providers with the department. 2. The learned C.A. on behalf of the appellants submitted that the service provided by the appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s or lump sum amount based on distance, such service cannot be held liable to service tax and is not covered by rent-a-cab service. The cases are cited as :- (1) R.S. Travels v. CCE, Meerut [2008 (12) S.T.R. 27 (Tri. -Del.)] (2) CCE, Rohtak v. Miglani Taxi Service [2009 (15) S.T.R. 566 (Tri. - Del.)] (3) Vijay Travels v. CST, Ahmedabad [Order No. A/649-650/WZB/AHD /2010 dt. 3-6-10 - 2010 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as provided by the appellants to a rent-a-cab service operator, the facts are distinguished from the cases cited by the learned C.A. Further the very fact that service was collected by the appellants also supports the cases of the Revenue. 4. I have considered the submissions made by both the sides. In this case no evidence has been brought out by the Revenue to show that vehicle was rented out....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t specifying the conditions. The absence of such a contract also supports the case of the appellants. Having regard to the facts and circumstances, the obvious conclusion is that the appellants are not liable to pay service tax. However since having already collected the service tax, whatever has been collected is required to be deposited as per law with interest which the learned C.A. submitted t....