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2017 (4) TMI 41 - AT - Service TaxLevy of service tax - appellant engaged private buses to ply under the banner of M/s ASTC on bus routes reserved for M/s ASTC only. The private buses which were under the names, banners and colours of M/s ASTC, as per agreement. It is claimed that 90% collection will have to go to the operators of the private buses and remaining 10% will have to go M/s ASTC for providing bus stoppage, banners facilities etc. Staff and bus were to be provided the private bus owners - Held that: - the entire revenue collected by the private operators, will have to be deposited to M/s ASTC, after that, M/s ASTC made the payment to the consignor operator of 90% of the revenue collected. From the impugned order, it appears that the private bus operators paid 10% to M/s ASTC and retained 90%. This is the conflicting position between the situations, which needs proper clarification - matter remanded back to the adjudicating authority to decide the issue in denovo - appeal allowed by of remand.
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