2019 (11) TMI 1165

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the appellants were issued with a show cause notice dated 24 November, 2017. It was stated in the said show cause notice that on the basis of information received from Income Tax Department for the Financial Year 2012-13 it was noticed that the appellant was paid an amount of Rs. 4,30,49,054/- and therefore an inquiry was initiated against the appellant. The appellant submitted information through letter dated 13 June, 2014 that the appellant was owner of buses and also one of the partner in M/s Thakur Travelling Agency, Lucknow and had given buses to the said firm on rental basis and in lieu of services they received fix monthly charges from M/s Thakur Travelling Agency. It was also stated that since the service being provided in relati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant had transported cars of Tata Motors Ltd. through a contract and in the contract it is not anywhere mentioned that appellants were receiving rent for trailers. The consideration received by the appellant was dependent upon the distance and number of cars transported and perusal of contract will make it clear that the contract is for transportation of goods and not for hiring of trailers. b. Appellant had also entered into a contract for transportation of petroleum product of Indian Oil Corporation to its various outlets and in the said case also consideration depends upon distance covered by the appellant. The said service was transportation of goods and not supply of tangible goods service. c. For transportation of employees ....