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2024 (1) TMI 1121 - CESTAT CHENNAIClassification of service - rent-a-cab service or not? - providing vehicles to the Government Departments, Sister concerns and private parties - appellant is a 100% owned undertaking of Government of Tamil Nadu - HELD THAT:- The appellant is a State Trsnport Corporation owned by Tamil Nadu Government and they do not fall under the definition of Rent-a-Cab Scheme Operator. Further, the issue is no more res integra and has been settled by decisions of the co-ordinate Bench of the Tribunal in the case of BANGALORE METROPOLITAN TRANSPORT CORPORATION VERSUS COMMISSIONER OF SERVICE TAX [2015 (2) TMI 100 - CESTAT BANGALORE]. It is also found that the said judgement of the Tribunal has been upheld by the Hon’ble Supreme Court in COMMISSIONER OF SERVICE TAX, BANGALORE VERSUS BANGALORE METROPOLITAN TRANSPORT CORPORATION [2015 (2) TMI 148 - SC ORDER], where it was held that The business undertaken by BMTC is to provide bus facility/transport facility to the citizens of Bangalore city and the main activity is running the buses in the city for the convenience of citizens and not a rent-a-cab scheme operation. We find that the definition itself excludes BMTC from the category of service providers. The impugned order is not sustainable in law - Appeal allowed.
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