TaxTMI 
TaxTMI 
2013 (6) TMI 585
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....PSU Road Transport Corporation (PRTC), a Punjab State Government Undertaking, under which they put their buses at the disposal of PRTC. In terms of the contract, the repair and maintenance of the buses and expense on diesel was to be borne by the appellant and the driver was also to be provided by the appellants on their expense. The buses, however, were to be operated by PRTC on various routes and the conductors were of PRTC. The buses were being operated as stage coaches. The conductors on the buses were of PRTC who were selling the tickets. The appellants were not entitled to the sale proceeds of the tickets. In terms of the contracts the appellants were to receive an amount on per day basis which was to be paid on fortnightly basis. How....
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....ition of penalty. 1.3 The show cause notices were adjudicated by the Jurisdictional Assistant Commissioner who by separate orders confirmed the above-mentioned service tax demands alongwith interest and imposed penalties on the appellants. On appeals being filed to the Commissioner (Appeals) the orders of the Assistant Commissioner were upheld. Against these orders of the Commissioner (Appeals) these appeals have been filed by the appellants. 2. Heard both the sides. 3. Shri Jatinder Mohan, Advocate, the learned Counsel for the appellants, pleaded that the services provided by the appellants cannot be treated as rent a cab service, that in terms of the appellant's agreements with PRTC, the appellants provided their buses to the Corporati....
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.... of CCE, Chandigarh vs. Kuldeep Singh Gili reported in 2010 (18) S.T.R. 708 (P&H) would not be applicable, as this judgment is applicable only if the service provider provide transport service to the service recipient, that at the most the appellant's activity of providing their buses to PRTC can be classified under the category of supply of tangible good service which became taxable w.e.f. 16/5/08 under Section 65 (105) (zzzzj) of the Finance Act, 1994, that in this regard, the appellant rely upon the Tribunal's judgment in the case of G. Karunakar Reddy vs. CST, Hyderabad reported in 2010 (20) S.T.R. 352 (Tri. - Bang.) and that in any case even if the appellant activity is treating as rent a cab service, they would be eligible for abateme....
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....618 (Mad.) and that in view of this, there is no infirmity in the impugned orders-in-appeal. 5. We have considered the submissions from both the sides and perused the records. 6. On going through the facts of this case and also going through the judgment of coordinate bench of the Tribunal in the case of Deepak Transport Bus Service vs. CCE, Pune - III (supra) we find that the facts of this group of cases are identical to the facts of the case of M/s Deepak Transport Bus Service and issue involved is also identical. Moreover, we also find that the stand of the appellants themselves is that they are not providing transport service to PRTC but have given their buses on hire. In view of this, following the ratio of the Tribunal judgment in t....