TMI Blog2010 (7) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... KM/per hour or lump sum for distance travelled etc. - When the charges are revealed on the basis of per KM or lump sum for distance or per hour basis, it cannot be said to be covered by a rent-a-cab service. Another factor that is to be taken note of is that in this case there is no written agreement with any customer. Normally whenever vehicles are rented out for a specified period there would be a written contract specifying the conditions. The absence of such a contract also supports the case of the appellants. The appellants are not liable to pay service tax. However since having already collected the service tax, whatever has been collected is required to be deposited as per law with interest - there is violation of provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p sum amount based on distance, such service cannot be held liable to service tax and is not covered by rent-a-cab service. The cases are cited as :- (1) R.S. Travels v. CCE, Meerut [2008 (12) S.T.R. 27 (Tri. -Del.)] (2) CCE, Rohtak v. Miglani Taxi Service [2009 (15) S.T.R. 566 (Tri. - Del.)] (3) Vijay Travels v. CST, Ahmedabad [Order No. A/649-650/WZB/AHD /2010 dt. 3-6-10 - 2010 (19) S.T.R. 671 (Tribunal)] (4) M/s. Sunil L. Parmar v. CST, Ahmedabad [Order No. A/787/WZB/ AHD/2010 dt. 18-6-10 - 2010 (19) S.T.R. 584 (Tribunal)] 3. On the other hand learned DR submitted that Shri Dhingra, Proprietor of M/s. Bharat Travels and authorized signatory of other appellants had clearly stated that the appellants were engaged in providing veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o written agreement with any customer. Normally whenever vehicles are rented out for a specified period there would be a written contract specifying the conditions. The absence of such a contract also supports the case of the appellants. Having regard to the facts and circumstances, the obvious conclusion is that the appellants are not liable to pay service tax. However since having already collected the service tax, whatever has been collected is required to be deposited as per law with interest which the learned C.A. submitted they have deposited. However the appellants collected the service tax and did not deposit with government knowing fully that they had collected the amount as service tax shows that there is violation of provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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