2007 (12) TMI 68

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.... Department against the order of the Commissioner (Appeals) No. KS/364/Daman/2006, dated 18-10-06. 2. None appeared for the respondent. Heard the learned SDR. 3. The relevant facts, in brief, are as follows: (a) The respondent owned a vehicle which she gave on hire during the period April 2000 to April 2003 to M/s. GEB and collected an amount of Rs.5,51,143.40. (b) The Original Authori....

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....0 cab was only relevant prior to amendment in 1998 to the definition of rent-a-cab scheme operator. He also relies on the decision of the Tribunal in case of M/s. Ghanshyam Transport vide Order No.A/2391 /WZB /AHD/2007, dated 5-9-07, in Appeal No. ST/112/2007. 5. I have carefully considered the submissions and perused the record. The order of the Tribunal in the case of Jagdish Travels cited su....