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2012 (6) TMI 390 - AT - Service TaxRent-a-cab service - service tax demand along with interest thereon and a penalty of equivalent amount - the appellant had supplied the buses along with driver and was receiving consideration on a kilometer basis from PCMT – Held that:- As per the agreement, the appellant should supply medium buses having 46 sitting capacity of 30 numbers and mini buses having 32 sitting capacity of 20 numbers to ply the buses on PCMT permit granted by RTO registered in the name of PCMT as lessee and will operate as stage carriers within the operational area of PCMT - from the agreement, it is clear that the appellant is renting or hiring buses to PCMT who undertakes the transport to passengers, on stage carriage basis - For the renting/leasing of buses, the appellant receives a consideration on a per km basis for the distance actually run – Considering the definition of "Rent-a-cab scheme operator" u/s 65(91) the assessee is held liable to be fall under it - Merely because the appellant has also provided a driver in terms of the contract, who drives the vehicle, it does not mean that the contract is not for renting of cabs – appellant to make a pre-deposit of 50% of the service tax adjudged in the instant case within a period of eight weeks from the date of order - against assessee.
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