2007 (8) TMI 178

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..... liable to pay service tax - ST/233/2007 - 1017/2007 - Dated:- 31-8-2007 - [Order per (Oral)]. - This appeal is against Order-in-Appeal No. 107/2007- CE dated 9-3-2007 passed by the Commissioner of Central Excise (Appeals). 2. The learned Consultant Shri C.R. Raghavendra stated that the appellant owns an Ambassador Car and two tempos. He is rendering the services of transporting newspapers .....

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..... ort operation under contract in which amounts are received for each trip depending upon distance, time, etc., would not come under the category of 'Rent-a- Cab' service. He said this case is on a much stronger footing that only goods were transported and not passengers. 4. On a very careful consideration of the entire issue, I find that there is no evidence to show that the vehicles have been .....

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