2008 (1) TMI 881

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....on has been filed by Shri P. Sugumar, M/s. PVR Travels, Cuddalore, for waiving the requirement of pre-deposit of ₹ 1,98,145/- and staying its recovery. The appellant had entered into an agreement with BSNL, Cuddalore to provide vehicles with drivers for transport of officials employed with BSNL for their tours. As per the agreement, the appellant provided his vehicle and vehicles hired by hi....

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....is hiring a vehicle. Where the vehicle is hired for use by the hirer alongwith the driver on payment of mutually agreed charges is not covered by "rent a cab operator" scheme. The Ld. Consultant submits a copy of the decisions of the Tribunal in the case of CCE, Mangalore v. Sunil S. Kotian reported in 2007 (6) S.T.R. 379 (Tri-Bang.) and Kuldip Singh Gill v. CCE, Jalandhar reported in 2006 (3) S.T....