2014 (12) TMI 704

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.... Shri D Nagvenkar. Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against Order-in-Original No. PUN-EXCUS-003-COM-025-13-14 dated 21/11/2013 passed by the Commissioner Central Excise and Service Tax Pune-III. 2. Vide the impugned order the learned adjudicating authority has confirmed that service tax demand of Rs. 1,19,26,341/- alo....

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....683 by relying on the decisions of the Punjab and Haryana High Court in the case of Commissioner of Central Excise, Chandigarh Vs. Kuldeep Singh Gill - 2010-TIOL-436-HC-P-H-ST and from the Hon'ble Madras High Court in the case of Secy Federn. Of Bus-Operators Assn. of T.N. Vs Union of India - 2003-TIOL-33-HC-MAD-ST. However, in the present case, show cause notices have been issued for classifi....

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....tainable. 5. We have carefully considered the submission made by both sides. 5.1 The hon'ble Punjab & Haryana High Court as well as the Madras High Court and this tribunal in a series of decisions have been consistently following the classification of 'renting or hiring of bus/cabs services' under the category of 'rent-a-cab services'. We do not find any changes made in t....