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2013 (6) TMI 585 - AT - Service TaxRent-a-Cab service - appellant ut their buses at the disposal of PRTC - Held that:- the stand of the appellants themselves is that they are not providing transport service to PRTC but have given their buses on hire. In view of this, following the ratio of the Tribunal judgment in the case of Deepak Transport Bus Service vs. CCE, Pune -III (2012 (6) TMI 390 - CESTAT, Mumbai) we hold that the activity of the appellants would be taxable as rent a cab service under Section 65 (105) (o) and readwith Section 65 (20) and 65 (91) of the Finance Act, 1994. While upholding that the service provided by the appellants is taxable as rent a cab service, we remand the matters to Commissioner (Appeals) for considering the appellant's plea with regard to their eligibility for the benefit of Notifications No. 1/2006-ST and 6/2005-ST and re-quantification the duty liability and also redetermination of the quantum of penalty which would be proportionate to service tax demands upheld.
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