2012 (9) TMI 302

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ties and on finalisation of the contract, certain rates were agreed to between the Respondent and the Indian Army. As per the impugned order, the vehicles were to be placed on hire as per the following terms :- "A.    Condition 1(a) - Civil Taxis - For conveyance of personnel from Bareilly to any location within Indian Territory. (sic rate is seen missing) B.      Condition 1(b) - Taxi/Mini Bus/Deluxe Bus/Non Deluxe Buses (i)      Upto 8/6/4hr (with 80/60/40 km) all inclusive; (ii)     Additional charges per km (beyond rates quoted in sub-para (i) above; (iii)    Additional charges per km/hour (beyond rates quoted in sub-para (i) & (ii)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3,263/- and imposed penalties on the Respondent under Section 77 and 78 of the Finance Act, 1994. Aggrieved by the order, the Respondent filed an Appeal with the Commissioner (Appeals). The Commissioner (Appeals) relied on the decision of the Tribunal in the case of R.S. Travels v. CCE reported in (2008) 15 STT 437 (New Delhi-CESTAT) = 2008 (12) S.T.R. 27 (Tribunal) and came to the conclusion that the service provided by the respondent does not fall under the category of rent-a-cab service and set aside the order-in-original No. 150/2008. Aggrieved by the order of the Commissioner (Appeals), the Revenue has filed this Appeal. 3. The ld. SDR contests that the contract in question is for long period and not for individual journeys and t....