2014 (3) TMI 605

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant is engaged in the business of supplying/leasing his private registered vehicles to various customers. However, they neither filed any service tax Returns with the Department nor paid the service tax. Accordingly, a show cause notice dated 23/9/2009 has been issued to them demanding service tax for providing the 'Rent a Cab Operator Service" for the period 2004-05 to 2008-2009. Adjudicatin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t they have supplied motor cars which is excluded from the definition of cabs as defined under Section 2 (26) of the Motor Vehicle Act, 1988. The Ld. Advocate submitted that the vehicle has never been registered as Tourist permit vehicle. He placed before the Bench a copy of the agreement entered with NIPCO, Shillong showing that they had provided the vehicle on hire and not on rent. In this regar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ehicle, in case of breakdown of the vehicle, the contractor was required to replace the same. These facts indicated that the vehicle was hired and not rented. The fact that contractor was required to maintain the proper log book duly signed by the officer using the vehicle and submit the same to ONGC for verification of ONGC and payment thereof indicate that the payments are made to the appellant ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ied by them to NEEPCO Ltd. are vehicles having seating capacity of 4+1 and 5+1. As the said vehicles are constructed or adapted to carry not more than 6 passengers excluding the driver, therefore, they conform to the definition of Motor Cab" as per Section 65 (70) w.e.f. 14.05.2003 of Chapter V of the Finance Act. 5. I also find that definition of Rent a Cab Scheme Operator was amended w.e.f. 1....