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2013 (6) TMI 264 - CESTAT AHMEDABADVehicle on hire - rent-a-Cab service - Held that:- In the absence of any contrary evidence produced by the Revenue that the said vehicle was not a goods transport vehicle, relying upon the affidavit filed by the appellant to state that the said vehicle was a goods vehicle, we hold that any amount received by the appellant towards services rendered by such vehicle to M/s. Torrent Power Limited, by any stretch of imagination, cannot be considered as services rendered under the category of Rent-a-Cab services. - Demand set aside - Decided in favor of assessee.
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