Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2009 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 477 - HC - Service TaxDefinition U/s 65 - service tax on buses plied by UPSRTC - Aggrieved party - The service tax is being imposed on the basis of individual contract entered into between the bus owner and the UPSRTC - It has been submitted that the individual contracts squarely falls within the definition of ‘Rent-a-cab operator services’ provided under section 65 of the Finance Act, 1994. Held that: - Full Bench judgment of Andhra Pradesh High Court (1985 -TMI - 72127 - Andhra High Court) provides that where transport corporation enters into individual contract with the bus owner with plying of their vehicle then such contract shall not fall within the definition of stage carriage but it shall deem to be carriage. The condition No. 4 given in para 22 of the judgment (1985 -TMI - 72127 - Andhra High Court) clears the position - respondent had to take a decision on the basis of definition provided by section 65 of the Finance Act, 1994 of the word ‘rent-a-cab operator’. The service tax is payable by a private bus operator whose buses are attached with the UPSRTC, through individual agreements. UPSRTC does not seem to be aggrieved party, coming into the way of respondent to collect service tax from the private bus operator, whose buses are said to attach with the UPSRTC and falls within the category of ‘Rent-a-cab operator’.
|