2019 (6) TMI 1535

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....Appellant. Shri L. Patra, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The issue involved is that whether renting of buses to ONGC for transportation of staff will amount to providing a Rent-a-Cab service by the appellant who is Gujarat State Road Transport Corporation. 2. Shri S.J. Vyas, Ld. Counsel appearing on behalf of the app....

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....nsport Corp. - 2016 (10) TMI 1188 (Tri. Bang.). 3. Shri L. Patra, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the services per se will fall under the category of Rent-a-Cab and therefore, the same are taxable. He placed reliance on the Hon'ble Gujarat High Court judgment in the case of CST v. Vijay Travel....