2012 (9) TMI 53

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. K.P. Singh for the Respondent. ORDER Mathew John, Technical Member - The appellants were engaged in the business of renting out low-floor buses to Rajasthan State Road Transport Corporation (RSTRC) on contract basis. RSTRC was using the buses as stage carriers for transportation of persons. The appellants did not pay service tax on the consideration received from RSTR....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lants have filed this appeal. 3. The Counsel for appellant submits that the appellants were not conducting any activity in relation to transportation of persons and such activity was carried on RSTRC. They were just renting out their assets in the form of low floor buses and this cannot be classified as Rent-a-Cab services. According to him they were bailing out their assets and there cannot be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by entries at 65(20), 65(91) and 65(105)(o). Further he argues that the appellants have not claimed benefit of notification 1/2006-ST before lower authorities and so it cannot be said that they satisfied the conditions for availing the benefit under the said notification. 7. We have considered arguments on both sides. The definitions relevant are as under: (20) "cab" means -  (i)&nbs....