TMI Blog2014 (7) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... rent a cab services', but the same were provided by one M/s. International Travel House Ltd., who has been stationed in the premises of the Applicant. The said travel house renders the services and the consideration was either directly billed or charged to the Applicant, who in turn, recovers the said charges from the respective customers. We find that the Ld. Commissioner has not accepted their p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit of Service Tax of Rs.95.93 Lakhs and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. At the outset Shri J.P.Khaitan, Ld.Sr.Advocate for the Applicant submits that out of the said confirmed amount approximately 67.38 Lakhs pertains to demand against 'rent a cab service' and approximately 28.55 Lakhs relates to various services rendered by the Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Precot Mills Ltd. vs. CCE, Tirupati - 2006 (2) S.T.R. 495 (Tri.-Bang.) and Indian Oil Corporation Ltd. vs. CCE, Patna - 2007 (8) S.T.R. 527 (Tri.-Kolkata). 3. Per contra, the Ld.A.R. for the Revenue reiterated the findings of the Ld.Commissioner. 4. Prima facie, we find from the sample documents placed before us that the Applicant are not providing the 'rent a cab services', bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber mentioned therein. The Ld.Advocate has categorically submitted that they could submit the proof of payment of Service Tax by the said M/s. International Travel House Ltd. Regarding the second issue we find that the Tribunal in Precot Mills Ltd. and Indian Oil Corporation Ltd.'s case (supra) has observed that the service cannot be provided to one's own division. In the result, the Appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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