2023 (9) TMI 1254

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....e appeals:   Sl. No. Appeal No. Name of the Appellant OIA No. 1. ST/56041/2013 Shri Gurjant Singh Beant Singh 04-05/ST/Appeal/CHD- II/2013 dated 16.01.2013 2. ST/56042/2013 Shri Gurjant Singh Beant Singh 04-05/ST/Appeal/CHD-II/2013 dated 16.01.2013 3. ST/56043/2013 Shri Gurjant Singh Beant Singh 255-267/ST/CHD-II/2012 dated 10.12.2012 4. ST/56044/2013 Shri Harcharan Singh S/o Shri Atma Singh 255-267/ST/CHD-II/2012 dated 10.12.2012 5. ST/56045/2013 Shri Ranjit Singh S/o Shri Mohinder Singh 255-267/ST/CHD-II/2012 dated 10.12.2012 6. ST/56046/2013 Shri Surjit Singh S/o Shri Chhota Singh 255-267/ST/CHD-II/2012 dated 10.12.2012 7.....

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.... order dated 31.10.2007 have discharged the show-cause notices issued to the appellants therein. 4. The second leg of the submission by the learned Consultant was that the service provided by the appellants will not qualify to be "Renta- Cab Service" as proposed in the show-cause notices. Learned Consultant also submits that in the facts and circumstances of the case, penalty cannot be imposed. He relies upon the following: • Ashok Kumar Mishra- 2017 (12) LCX 0014 (Tri. Del.) • Visvanath Mishra- 2019 (22) GSTL 271 (Tri. All.) • R.S. Travels- 2015 (38) STR 3 (Uttarakhand) • Federation of Bus Operators Association of Tamil Nadu- 2006 (002) STR 0411 (Mad.) • Grasim Industries ....