2017 (8) TMI 70

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....2131, 2179, 2251, 3445, ST/3579/2011, ST/25776/2013 & ST/21876/2015 - A/31193-31205/2017<br>Service Tax<br>Shri M.V. Ravindran, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri B. Venugopal, Advocate for the Appellant(s) Smt. Shiva Naga Kumari, Commissioner and Shri Arun Kumar, Dy. Commissioner/AR for the Respondent. ORDER [Order per: Shri M.V. Ravindran.] 1. All these....

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.... under the scheme "Hire APSRTC". Under this scheme, APSRTC enters into agreement with private bus owners specifying terms and conditions for operating the busses for providing services to it. It is the case of Revenue in these appeals that the appellants herein who are the owners of the busses are liable to pay service tax under 'rent a cab' service, as they are the owners and they have to keep th....

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....14, dt. 05.12.2014 disposed of all the appeals holding that service tax liability arises on the individual bus owners. By holding so, the Bench upheld the tax liability with interest but set aside the penalty. It is also mentioned by Ld. DR that some of the appellants had preferred an appeal before the Apex Court against order dated 05.12.2014 and Apex court, after condoning the delay, dismissed t....