2018 (9) TMI 30

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Mohd Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Mr. Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No.290/ST/Alld/2017 dated 30/10/2017 passed by Commissioner (Appeals) CGST & Central Excise Appeal Commissionerate, Allahabad. 2. The brief facts of the case are that the appellants entered into an agreement with M/s Uttar Pradesh State Road Trans....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f transfer of right to use the buses by the bus owners to U.P.S.R.T.C., U.P.S.R.T.C. have effective control over the buses. He further contents that since the U.P.S.R.T.C. is having effective control over the buses, the service as held by Revenue to be 'Rent-a-Cab service' does not fall under the said category of service. 4. The Leaned A.R. for revenue has submitted a copy of Tribunal's decision ....