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2012 (6) TMI 141 - CESTAT, NEW DELHIStay – demand of service tax - Rent-a-cab service - cabs were let on hire on demand basis as and when made by users. Those were not provided by the appellant on fixed rental basis - Held that:- if a cab operator provides a cab with driver to his client on demand and charges on km. basis, control of the vehicle always remaining with the cab operator, in that case he shall be said to have provided transport service instead of renting-a-cab. - Decision in R.S. Travels v. CCE [2008 (7) TMI 27 (Tri)] followed. - Decided in favor of assessee.
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