2008 (8) TMI 298

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....s, for the Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellants have been brought under the category of "Rent a Cab" Operator and have been levied with service tax. The service tax of Rs. 29,86,285/- has been confirmed. The appellants denied having rented their cab and also denied that they are operating under this category. T....

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.... S.T.R. 664 (Tribunal) = 2005 (186) E.L.T. 143 (Tri.-Mum)] wherein it has been held that there is no distinction between rent and hire under Motor Vehicles Act. Learned counsel distinguishes the case and submits that they are not hiring the vehicle but the vehicle is run on meter. 3. We have carefully considered the submission. Prima facie we find that a vehicle run on a meter basis cannot be b....