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2013 (3) TMI 274 - AT - Service TaxRent-a-cab service versus hire charges - held that:- The records show that the vehicles were maintained by the appellant in accordance with the specifications laid down by the service recipient. The activity, prima facie, amounts to operation of rent-a-cab scheme by the appellant for the benefit of service recipient. For this service, the appellant was collecting rent based on the seating capacity as well as the kilometers run by each vehicle. There is nothing on record to show that the appellant was transacting a business with the other company which was of a different nature known to the trade than rent-a-cab operator's service. The decision of the Hon'ble High Court in the case of 2010 (4) TMI 283 - PUNJAB & HARYANA HIGH COURT is clearly in support of the Revenue. - Prima facie against the assessee - pre deposit ordered partly.
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