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2017 (4) TMI 854 - AT - Service Tax100% EOU - Rent-a-Cab service - buses used by the appellant for transportation of employees of their customers from the residential premises to workplace and vice-a-versa - Held that: - the issue is now squarely covered by the decision of the Hon’ble High Court of Uttarakhand in the case of Commissioner, Customs And Central Excise, Meerut-I Versus M/s. RS. Travels [2014 (10) TMI 817 - UTTARAKHAND HIGH COURT], where it was held that when there is only a contract of hire and there is no renting of the cab, there is no question of the assessee being assessed in respect of services rendered in connection with rent–a-cab as there is no renting at all - the service recipient of the appellant, who is a 100% EOU, benefit of non-payment of service tax or refund of the service tax paid, can be claimed by the 100% EOU, this is a revenue neutral situation - appeal allowed - decided in favor of assessee.
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