2013 (12) TMI 258

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....ioner has however deposited Rs.1 lakh on 23.7.2013, beyond the time stipulated by the order dated 22.2.2012. This application seeks restoration of the appeal after recalling of the order dated 15.5.2013. Since the amount was deposited though belatedly we are inclined to consider the application for restoration of the appeal. Accordingly the order date 15.5.2013 is recalled and the appeal is restored to file. 2. Heard the ld. Counsel for the appellant and the ld. Authorised Representative for the respondent-Revenue. The Assistant Commissioner of Central Excise and Service Tax, Udaipur vide adjudication order dated 22.9.2010 confirmed the service tax demand of Rs.2,48,644/-, apart from ordering recovery of interest under Section 75 and impos....

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....judication order. 5. The ld. Counsel for the appellant/petitioner relies on judgments of this Tribunal in Shree Gayatri Tourist Bus Service vs. C.C.E., Vadodara - 2013 (29) STR 499 (Tri-Ahd.) and in C.C.E., Ludhiana vs. Singh Travellers- 2013 (30) STR 96 (Tri-Delhi) to contend that since neither the domain nor the control of the vehicles was transferred to BSNL and vehicles were supplied on condition that possession continues with the assessee; the appellant had control of the vehicles at all times; and the costs of maintenance and refueling, repair etc. were borne by the assesee, there was no rent-a-cab service provided. 6. We however notice that scope of the taxable rent-a-cab service was considered in detail by this Tribunal in Anil Ku....