TMI Blog2011 (7) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... ’ble Punjab & Haryana High Court in the case of CCE, Chandigarh v. Kuldeep Singh Gill (2010 -TMI - 77051 - PUNJAB & HARYANA HIGH COURT) held that in case a cab is given on hire to M/s. I.O.C. then the assessee is providing a taxable service - Decided against the assesse - ST/586/2007 - ST/292/2011(PB) - Dated:- 6-7-2011 - S/Shri S.S. Kang, Mathew John, JJ. REPRESENTED BY : Ms. Sukriti Das, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice. 3. Contention of Revenue is that Appellant entered into a contract with B.S.N.L. for providing a cab on rent on monthly basis and relied upon the decision of the Hon ble Punjab Haryana High Court in the case of CCE, Chandigarh v. Kuldeep Singh Gill - 2010 (18) S.T.R. 708 (P H) whereby in a similar situation the Hon ble High Court held that the assessee is providing rent-a-cab service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C. then the assessee is providing a taxable service. We find that the ratio of the decision of the Hon ble Punjab Haryana High Court is fully applicable to the facts of the present case. Therefore we find no infirmity in the impugned order. We find demand of Service Tax is confirmed on the ground that Appellants are providing rent-a-cab service. 6. In respect of penalty the contention is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no, such option has been given to the Appellant in respect of deposit of duties and penalty of 25% and in view of the decision of Hon ble Delhi High Court in the case of M/s. K.P. Pouches reported in 2008 (228) E.L.T. 31, we consider the payment made by the Appellant is good discharge of the penalty under 78 of the Finance Act. The Appeal is disposed of as indicated above. (Dictated pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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