2018 (2) TMI 1862

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....hri 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 for the same. Proceedings were initiated....

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....nd 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 indicates that the appellant did provide the....