TaxTMI 
TaxTMI 
2019 (2) TMI 767
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....e fairly submitted that another appeal No. ST/87432/2015, though connected with the present issue, is not listed today. Consequently, the same is taken up for disposal, with the consent of both sides. 2. Briefly stated the facts of the case are that the appellant is registered as fleet taxi operator or radio taxi operator and providing the said services in various cities. The appellant owns permit for operating fleet taxi under agreement with various drivers. These taxis were given to the drivers for plying the passengers within the city. The agreement entered by the appellant with each individual driver is referred to as a subscriber agreement, whereas, the driver is termed as a subscriber. The driver is compensated for the services ren....
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....ded by the Tribunal in appellant's favour. Therefore, the present appeals also be allowed accordingly. 4. Per contra, learned AR for the Revenue, on the other hand, submitted that the circumstances changed after introduction of the negative list regime. Therefore, the judgment passed by this Tribunal for the earlier period cannot hold good for the subsequent period. 5. Heard both sides and perused the records. 6. We find that the short issue involved in the present appeal is whether rendering of radio taxi service by the appellant is supply of tangible goods service. We find that the issue has been considered by this Tribunal in appellant's own case and observed as follows:- "10. In order to appreciate the claim of both sides, i....
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....ant is hauled before the courts and not the driver as also for any misdemeanor of the driver. It can inferred be safely presumed sifter perusing the clauses of the agreement between the appellant and the driver, the driver is collecting the fare amount from the customer on behalf of the appellant, as fare invoice for the journey is created and issued in the name of the appellant. The entire findings of the adjudicating authority has been misdirected to hold that the driver keeps bulk of the amount of the journey and deposits only small portion of the amount as agreed between the appellant and the driver, which indicates the radio taxi is given for use and covered under STGU. The confusion has arisen due to the reason that the driver deposit....
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....reement does not any where indicate that the drivers are having the possession of the vehicle for their use, which is the most important aspect to be covered under category of services under supply of tangible goods. 12. Accordingly, in view of the foregoing, in the peculiar facts and circumstances of this case we hold that the appellant is not covered under the entry supply of tangible goods. In view of that, we set aside the impugned order and allow the appeal with consequential relief if any. As we have disposed of the appeal itself stay petition stands disposed of." 7. Distinguishing the aforesaid judgment, the learned AR for the Revenue has submitted that with the introduction of the negative list, the judgment referred to above ....