2017 (4) TMI 854

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....yer, Superintendent (AR) for the respondent Per: M V Ravindran: This appeal is directed against Order-in-Original No:210/13/2011/COMMR/KS/ST dated 17/08/2011 passed by the Commissioner of Central Excise, Mumbai - V. 2. Heard both the sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the service rendered by the appellant during the period....

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....ST and Commissioner of Customs & Central Excise, Meerut - I V. R.S. Travels 2015 (38) STR 3 (Uttarakhand), as also the decision of the Tribunal in the case of Commissioner of Central Excise, Nagpur V. P.B. Bobde 2015-TIOL-2721-CESTAT-MUM. It is his further submission that service tax is demanded from the appellant in respect of the bills raised by the appellant for the services rendered to custome....

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....the appellant for transportation of the customer's employees from their residence to the work-place and vice-a-versa is driven by the driver appointed by the appellant. We find strong force in the contention raised by the learned Chartered Accountant that the issue is now squarely covered by the decision of the Hon'ble High Court of Uttarakhand in the case of Sachin Malhotra (supra) and R.S. Trave....