2009 (2) TMI 106 - AT - Service Tax

Revenue submits that when the vehicles were in the possession of hirer with the driver the service provided by the owner was to be treated as renting a cab assessee by relying on the previous decision of the Tribunal submits that the manner in which the vehicle was hired out was not a case of renting a cab issue involved is no more in res integra in view of elaborate order passed in similar situation by Tribunal - Therefore there is no necessity to interfere with the earlier decision of Tribunal - Accordingly Revenue appeal is dismissed

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue appeal regarding the service provided by the owner of vehicles to hirers with drivers, stating it was not renting a cab based on previous Tribunal decisions. The appeal was dismissed to end the litigation.