2018 (4) TMI 467

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....or respondent M/s Mahanagar Gas Limited, the appellant in challenge against order-in-appeal no. CD/454/M-II/2016 dated 13th June 2016 of Commissioner of Central Excise (Appeals), Mumbai Zone - II, manufactures 'compressed natural gas' which is obtained by subjecting 'liquefied natural gas' to a process of gasification and compression before transporting. As in all facilities handling hydrocarbons....

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....icles are specially configures conforming to safety requirements and not for carrying passengers. It is also contended that the contract was for hire which is materially different from renting to bring it within the ambit of 'rent-a-cab', an expression peculiar to a scheme in Motor Vehicles Act, 1988. Reliance is placed on the decision of the Tribunal in Commissioner of Central Excise, Nagpur v. P....

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....tarakhand in Commissioner of Customs & Central Excise v. Sachin Malhotra & Ors [2015(37) STR 684] that hiring of vehicles does not render provider of vehicles to be taxed as provider of 'rent-a-cab service'. The earlier decision of the Tribunal in re Express Tours and Travels Pvt Ltd did not have the benefit of the judgment of the Hon'ble High Court of Uttarakhand and hence it is the decision in r....