TMI Blog2013 (6) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided by the appellants is taxable as rent a cab service, we remand the matters to Commissioner (Appeals) for considering the appellant's plea with regard to their eligibility for the benefit of Notifications No. 1/2006-ST and 6/2005-ST and re-quantification the duty liability and also redetermination of the quantum of penalty which would be proportionate to service tax demands upheld. - ST.715-717, 728, 737-742, 770-772, 908 of 2010 and 165-166/2010 - 56144-159/2013 - Dated:- 25-4-2013 - Archana Wadhwa And Rakesh Kumar, JJ. For the Appellant : Shri Jatinder Mohan, Adv. For the Respondent : Shri Amresh Jain, DR. Per: Rakesh Kumar: The facts leading to these appeals are as under. 1.1 The period of dispute in all these ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fined "rent a cab scheme operator" as any person engaged in the business of renting a cab. The definition of "cab" as given in Section 65 (20) during the period of dispute i.e. during the period w.e.f. 1/6/07 covered a motor cab, a maxi cab or any motor vehicle constructed or adopted to carry more than 12 passengers excluding the driver for him or reward. Under Section 65 (105) (o) of the Finance Act, 1994 service provided by a rent a cab operator attract a service tax. Since the buses being given by the appellants to PRTC were meant for carrying more than 12 passengers, the department was of the view that the appellant are covered by the definition of Section 65 (105) (o) readwith Section 65 (20) and Section 65 (91) ibid. On this basis, sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reements with the Corporation are not the agreements for renting of the buses as the appellants have only provided their buses to PRTC and it is PRTC who uses the buses for rendering transport service to individuals under stage carriage permits granted by the concerned Transport Authority, that since in the present case, the appellants only provide their buses without any permit either under Motor Vehicle Act, 1988 or the rules made thereunder (without transferring right of possession and effective control of hired buses), their activity of providing their buses to PRTC does not fall under the category of rent a cab scheme operator's service, that the appellants have only provided their vehicles to PRTC and have not provided any transport s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port service, but are providing buses to PRTC for which they are receiving payment on per day basis, that in view of this, their activity is squarely covered by the definition of rent a cab operator service as given in Section 65 (91) readwith Section 65 (20) of the Finance Act, 1994, that the buses being operated are covered by the definition of 'cab' as given in Section 65 (20) as amended w.e.f. 1/6/07, that a coordinate bench of the Tribunal in the case of Deepak Transport Bus Service vs. CCE, Pune -III reported in 2012 (27) S.T.R. 357 (Tri. - Mumbai), wherein an identical issue was involved, has held that the giving of buses on daily rent to Pimpri Chinchwal Municipal Corporation would be covered by rent a cab service, that this decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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