2012 (6) TMI 141

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....ndent. ORDER D.N. Panda, Judicial Member - Moving Stay Application, Ld. Counsel submits that demand of service tax of Rs. 32,220/- arose taxing the service provided by the appellant under the category 'Rent-a-cab' which is not taxable. Fact finding by Ld. Adjudicating Authority at page 9 of the order shows that cabs were let on hire on demand basis as and when made by users. Those were no....

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....the fact recorded by the adjudicating authority. The fact so recorded calls for relief to the appellant which is in accordance with the terms of para 5 of the order of the Tribunal in R.S. Travels v. CCE [Final Order No. ST/131/2008-(PB), dated 15-7-2008]. In that para, it has been categorically held that if a cab operator provides a cab with driver to his client on demand and charges on km. basis....