TMI Blog2013 (3) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the benefit of service recipient. For this service, the appellant was collecting rent based on the seating capacity as well as the kilometers run by each vehicle. There is nothing on record to show that the appellant was transacting a business with the other company which was of a different nature known to the trade than rent-a-cab operator's service. The decision of the Hon'ble High Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cruitment and supply agency service' and for the period from 16/06/2005 to 13/09/2008, which demand has been honoured by the appellant. The demand under rent-a-cab service' is under challenge. The learned consultant for the appellant submits that they purchased certain vehicles from M/s. AT S India Pvt. Ltd. and allowed the said company to use those vehicles against payment of what was called " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice' to the aforesaid company inasmuch as they were effectually operating 'rent-a-cab scheme' as defined under Section 65(91) of the Finance Act, 1994. 3. We have considered the submissions by both sides, apart from perusal of the records which include the relevant agreement executed between the appellant and M/s. AT S India Pvt. Ltd., a bill raised on that company by the appellant and the conne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent nature known to the trade than rent-a-cab operator's service. The decision of the Hon'ble High Court in the case of Kuldeep Singh Gill (supra) is clearly in support of the Revenue. This decision rendered on 23/04/2010 is, prima facie, supportive of the view taken in the impugned order. Therefore, there will be a direction to the appellant to predeposit an amount of Rs.2.5 lakhs (Rupees two la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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