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2018 (2) TMI 1862
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....hnical) For The Appellant : Shri Ankit Totuka, Advocate For The Respondent : Shri Ranjan Khanna, Authorized Representative (DR) ORDER Per. B. Ravichandran :- The appellant is aggrieved by the order dated 28/01/2013 of Commissioner (Appeals), Jaipur. The appellants have rented out motor vehicle to their sister concern for use by their officers and staff and collected consideration fo....
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....ator. On perusal of the appeal records and the submissions of the learned Counsel we are unable to accept the said general assumption that because they are given motor vehicle on rent to their sister concern alone they cannot be generally considered as rent a cab operator. We do not find any such specific restriction to consider any person as rent a cab operator. The evidence from the records indi....