2018 (2) TMI 1411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the appellant. Shri P. Juneja, Authorized Representative (DR) - for the Respondent. ORDER Per. (Dr.) Satish Chandra The appellant filed these appeals against Order-in-Appeal No.106-107 (RDN) ST/JPR-I/ 2012 dated 28/06/2012. 2. The appellant is engaged in the rent - a cab services, so the services were brought under the levy of service tax. During the material time, the cars were....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tours vs. CCE & ST, Indore vide final order No.ST/53969 of 2017 dated 15/06/2017. 4. After hearing both the sides, it appears that w.e.f. 16/10/1998, the definition of rent a cab scheme operator means any person engaged in the business operating cab on rent basis. In the instant case, the learned Counsel was unable to show any contract with the user. She submits that the appellant is collectin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant has claimed that they were hiring out the cars against payment on per kilometers basis and there was no time dimension to the operation of the cars at all and the payment of distances traveled by the customers was made to the appellants. The vehicles in question continued to be with them including during the time of their operation by the customers. The customers asked to them to send the ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... remained with them or with their driver. They did not produce any evidence in this regard, during the investigation, at the time of adjudication or at the appeal stage. In such a circumstances I hold that service provided by the appellant is classifiable as Rent-a-Cab operator and chargeable to service tax under Section 66 of the Finance Act, 1994". 5. We are in agreement with the finding reco....