2017 (11) TMI 1571

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....For The Appellants : Dr. Neha Garg, DR For The Respondent : Shri Atul Gupta, Chartered Accountant ORDER Per V Padmanabhan: The respondent is engaged in the business of providing buses to different customers, mainly to tour operators, and is not registered with the department. The department carried out inquiries against the respondent and issued show cause notices proposing to demand s....

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....l that the services rendered by the respondent will not be covered by the services of 'rent-a-cab' falling under section 65 (105)(o) ibid but will be covered by the service of supply of tangible goods in terms of section 65 (105)(zzzzj). She further submitted that the respondent has been supplying buses for use by their clients, whose effective control remains with the respondent through driver. A....

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....vices rendered by the respondent is that they provided buses to different customers mainly tour operators. The respondents are contracted to pick up and drop passengers and transport them to and from designated spots at a pre-determined per Km route. The consideration is ultimately based upon the distance travelled and time involved in the journey. The dispute is whether such services are to be cl....