2008 (4) TMI 62

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....R, for the Respondent.  [Order per: M. Veeraiyan, Member (T)]. - 1. This is an appeal against the order of the Commissioner (Appeals) dated 20-4-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a)The Department received details from M/s. VSNL regarding services rendered by the appellant and amount of service charges paid by M/s. VSNL to the appellant fo....

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.... not having any motor cabs or maxi cabs and they were running only two buses-one 42 seater and another 52 seater, and they were giving on hire to VSNL for transportation of their staff from Dehradun to the place of working. He contends that running buses on hire shall not come under 'Rent-a-cab Scheme Operator' and, therefore the order of the Commissioner (Appeals) is not legal and proper. 4. T....

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....appellant and has been decided without benefit of reply being received from the appellant. The evidence sought to be relied upon by the appellant now is, prima facie, relevant and requires to be gone into by the Original Authority. Under these circumstances, we deem it proper to set aside the orders of the lower authorities and remand the matter to the Original Authority for fresh consideration. W....