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2013 (7) TMI 427 - CESTAT NEW DELHIRent a cab service – scheduled rate contract - department contended that the vehicle was given to National Fertilizer Limited (NFL) thus tax liability does not diminish – held that:- there is no condition of providing of vehicles on term basis to NFL but was on call basis i.e. one hour from booking time for local duties and with suitable notice time for outside journey. - there was only a permanent arrangement of providing transport service without renting the vehicles - there is no condition of providing of vehicles on term basis to NFL but was on call basis - Without running or without any call or demand no service was available to NFL – decide against the department.
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