TMI Blog2009 (9) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... ith driver and fuel and charging their customers based upon kilometers traversed or upon the lump sum amount as has been agreed upon – Held that: - an identical issue has been decided by the Coordinate Bench in the case R.S.Travels (2008 -TMI - 30076 - CESTAT NEW DELHI) – decided in favor of assessee - St/183/2007 - 1138/2009 - Dated:- 8-9-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants. Adjudicating authority vide his Order-in- Original dated 8-3-2007 confirmed the demand of Rs.29,86,285/- for the period April, 2001 to December, 2004 and also demanded interest on the above amount u/s 75 of the Finance Act, 1994 and imposed penalties u/s 76,78 of the Act 'an order, appellants preferred an appeal before the first appellate authority, who also came to the same conclusio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s his submission that the entire show cause notice is barred by limitation due to this correspondence. 4. Ld. DR would submit that it is a fact which is not disputed by the appellant that they are hiring out the cab to their customers. He would submit that in that case, the decision of the Tribunal in the case of Express Tours Travels Pvt. Ltd. v. CCE, Vadodara [2006 (3) S.T.R. 664 (Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1998, as per Section 35(32)scheme operator" means a person who is the holder of a license under - rent-a-cab scheme, 1989 framed by the Central Government under the Motor Vehicles Act, 1938 of 1938). Under the said scheme, license is granted only in the case where a person has a minimum number of 50 cabs. How ever, vide Finance Act, 1998, the definition has been amended as 'any per son engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he customers and not rented. We find that the above ratio squarely covers the issue In favour of the appellant. 7. As regards the case relied upon by the JO. DR we find that the said decision is of Coordinate Bench of the Tribunal presided by a single Member, while the decision relied upon by the ld Counsel in the case R.S. Travels in a subsequent decision of a Division Bench. We find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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