2013 (7) TMI 427

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....e, for the Respondent. ORDER Revenue's contention is that vehicle let out by respondent to National Fertilizer Limited (NFL) during the period October, 2001 to March, 2006 resulted in providing of Rent-a-Cab service. Once the vehicle was given to NFL tax liability does not diminish. Learned Commissioner (Appeals) committed the error allowing the appeal of the respondent. 2. On behalf of t....

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....ng on LPG. (d) You shall furnish the Taxi Permit Vehicles along with ownership or along with partnership deed with owner of taxi if not registered in the name of your." When the contract was for payment on demand of service the respondent does not suffer tax liability as "Rent-a-Cab" service provider. 3. Against above contention Revenue relies on the judgment of Hon'ble High Court of Punj....

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....he respondent firm was liable to pay service tax. 6. In the present case there is no condition of providing of vehicles on term basis to NFL but was on call basis i.e. one hour from booking time for local duties and with suitable notice time for outside journey. This clearly shows that in the present case there was only a permanent arrangement of providing transport service without renting the ....