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2019 (2) TMI 767 - AT - Service TaxClassification of services - supply of tangible goods service or not - rendering of radio taxi service - Held that:- The issue has been considered by this Tribunal in appellant’s own case M/S MERU CAB COMPANY PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II [2015 (11) TMI 834 - CESTAT MUMBAI], where it was held that The agreement does not any where indicate that the drivers are having the possession of the vehicle for their use, which is the most important aspect to be covered under category of services under supply of tangible goods. Distinguishing the aforesaid judgment, the learned AR for the Revenue has submitted that with the introduction of the negative list, the judgment referred to above is not applicable. We do not find merit in the contention of the learned AR for the Revenue in as much as we have examined all the statement-on-demand notices issued from time to time to the appellant, refers to the basis on which the earlier show cause notices were raised - there are no valid reason not to follow the judgment of this Tribunal in appellant’s own case referred to as above. Appeal allowed - decided in favor of appellant.
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