9911796707
TMI Blog2005 (5) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order]. - Indian Oil Corporation needed to transport for the employees of the Corporation. Therefore, it appointed a contractor for providing that service as and when required, ex-plant/terminal and to the point fixed by the Corporation. Shri Kuldip Singh Gill was one such operator, during the period 1-4-2000 to 28-2-2001. The Corporation paid Shri Kuldip Singh Gill about Rs. 18.7 lakhs fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made is that what was covered by the contract was the providing of transport services against payment on per kilometre basis and there was no renting of cab. It is being pointed out that the terms of the contract between the parties make this position clear. Reference is made to the following provision of the contract : 2. The contractor/s will operate the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no liability whatsoever shall be attached to the Corporation on account thereof. 4. The Corporation shall pay to the contractor/s for the operation of the said buses at the rates specified in the rate schedule attached hereto. RATE SCHEDULE Amount MATADOR MINI BUS 1. per school/marketing round trip a. For maximum dista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry meaning, that there is no difference between 'hire' and 'rent' and both mean the same. 4. The service in question was rendered in terms of the contract between the parties letter dated 30-3-1998 of I.O.C. to Shri Kuldip Singh Gill asks for "lowest rates in enclosed Annexure-A for providing school bus/marketing facility to Indian Oil Corporation Ltd., Suchipind for local round trips for di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evy has been defined as "any service provided.......by a rent-a-cab scheme operator in relation to renting of a cab". In the present case, there was no renting of cabs. Instead, transport service was provided. In view of this, service tax demand on the appellant is not sustainable. The demand for interest and penalty have also to fail since they are dependent on the tax. The impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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