2011 (8) TMI 333

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent : Shri R.S. Sangia, SDR   Per : Dr. P. Babu;   This is an appeal filed by M/s. Lok Priya Travels, providing Rent-a-Cab Services having valid service tax registration. They started their business in April 2000 and had entered into an agreement with Ahmedabad Municipal Corporation (AMC for short), for providing vehicles on hiring basis. However, they were not paying any service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ee of the Ahmedabad Municipal Corporation. As per the annual contract for vehicles on rent, the main conditions were as under :-   (i) Minimum Km. for 8, 12 and 16 hours shift shall be 2000Kms, 2500 Kms and 3000 Kms respectively and for additional Km. Rs. 1.25 per Km. shall be paid and shall be calculated at the end of the month.   (ii) Vehicle can be utilised for more than agreed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ut on pro-rata basis as per the number of days the vehicle was actually used. The Commissioner (Appeal) in her order in appeal has observed as follows:-   9. .. . The judgments relied upon by the appellants in this regard are not applicable to the facts of the present case. The case of Kuldip Singh Gill can be distinguished in a manner that there the contractor was providing service only a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so contended by the appellants that they were not aware that they had to pay service tax. Though it was a fact that they have taken service tax registration, they never disclosed the nature of services rendered nor they furnished ST-3 returns, which was mandatory for a person providing taxable services. The question naturally arises that if they were not aware that they had to pay service tax, why....