9911796707
TMI Blog2012 (6) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, Pune are engaged in providing medium and mini type buses to Pimpri Chinchwad Municipal Transport (PCMT for short), a public sector transport undertaking to cater to the needs of commuters in and around Pimpri-Chinchwad and Pune city. The Maharashtra Government had accorded its approval for hire of buses on lease from contractors for operation on the routes falling in the PCMT on stage carriage basis vide letter dated MVR0105/557/PK32/Transport-2 dated 16.09.2005. Accordingly, PCMT had entered into lease agreements with the appellant for plying of buses on 17.10.2005. As per the agreement, the appellant had to provide 30 medium buses and 20 mini buses to PCMT and as per the agreement, the appellant was paid a consideration at the rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein it was held that a cable operator providing cab with driver for going from one place to another on kilometer basis or on lump sum amount basis is providing transport service and control of the vehicle remains with the cab operator/driver. Therefore, the said activity will not come under the purview of "rent-a-cab Operator Scheme, 1989" framed by the Central Government under the Motor Vehicles Act, 1988. He also relies on the judgment of the Tribunal in Shree Sai Krishna Travels where a similar view was held. In the light of these submissions, the appellant prays for waiver of pre-deposit. 4. On the other hand, ld. AR appearing for the revenue reiterates the findings of the lower authorities and submits that the activity under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.85/km for mini buses. Fortnightly, payment for hire charge shall be prepared by the contractor to PCMT on every 20 th day of the current month and bills for the second fortnight has to be submitted by 5 th of succeeding month. PCMT will make payment against the bills within 10 days. 5.2 From the above agreement, it is clear that the appellant is renting or hiring buses to PCMT who undertakes the transport to passengers, on stage carriage basis. For the renting/leasing of buses, the appellant receives a consideration on a per km basis for the distance actually run. 5.3 As per the definition under section 65(91) of the Finance Act, 1994 a "Rent-a-cab scheme operator" means any person engaged in the business of renting of cab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was dealing in transport business and it provided the transport service to Indian Oil Corpn., Jalandhar for a consideration. The department demanded service tax under the rent-a-cab scheme. The demand was contested but the same was confirmed by the lower appellate authority. The appeal filed by the M/s Kuldeep Singh was accepted by the CESTAT vide order dated 12.05.2005 (reported in 2006(3)STR 689). The Revenue filed an appeal before the Hon'ble High Court of Punjab and Haryana. The Hon'ble high Court framed the issue to be decided as follows:- + "Whether the ld. Tribunal is correct in holding that there is no renting out of cabs as the vehicles continued to be with the operator and moreover when the 'Rent-a-cab service operator ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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