2018 (2) TMI 479

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.... R. Subramaniyan, AC (AR), For the Respondent ORDER Per: Bench                 Appeal No.ST/294/2005 relates to demand of service tax on Rent-a-Cab Service and Construction Service under works contract rendered by the appellant to BSNL, Salem for construction of building/ civil foundation for communication towers d....

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....tion of "Rent-a-Cab Services" during the relevant period; that the said issue stands covered by the judgment in the case of CCE Vs Sachin Malhotra rendered by the Hon'ble High Court of Uttarakhand as reported in 2015 (37) STR 684 (Uttarakhand). 2.1 Ld. counsel also submits that in respect of construction service, the period involved in both the appeals is 10.09.2004 to 31.03.2007 and 04.12.....

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....stands held in favour of the assessee. The Tribunal in the case of Rahul Travels Vs CCE - 2017 (47) STR 332 9 (Tri.-Mumbai) has followed the said judgement holding that hiring of cars and buses as contract carriage on payment based on their usage as per kilometre basis would not fall under the definition of "Rent-a-Cab service" or under "Tour Operator service". Following the same, we hold that the....