9911796707
TMI Blog2012 (12) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... raised on them under the head 'rent-a-cab' service. They are also contesting the demands of interest on tax. On a perusal of the records, we find that all these parties had made available their buses to the Andhra Pradesh State Road Transport Corporation (APSRTC) under agreements where-under the APSRTC would ply these buses on pre-determined routes covered by stage carriage permits held by the bus owners, with a time schedule fixed by the APSRTC, and the bus owners would provide the services of drivers to the Corporation and would be paid by the Corporation hire charges per km. The conductors employed by the Corporation would collect passenger fares as fixed by the Corporation/State Government. The buses were to be maintained in roadworthy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-a-cab" service. It is pointed out that there is no reference to 'stage carriage permit' in any of the agreements though it is not in dispute that all the buses were covered by stage carriage permits. It is further submitted that it appears from the agreements that the buses were to be covered by 'contract carriage permits'. According to the learned Additional Commissioner (AR), as the buses were under the possession and control of the appellants and were operated by the appellants, these vehicles cannot be recognized as "stage carriages" as defined under the Motor Vehicles Act/Rules and, therefore, the appellants cannot validly contest the demands raised under head "rent-a-cab" service. The learned Additional Commissioner (AR) has also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to pay his wages, (h) that the passenger fares were liable to be collected at the prescribed rates by a conductor employed by the Corporation, (i) that the owner was required to display the Corporation's advertisement boards/banners on the bus or in its interior and all the revenues arising out of all such advertisement would go to the Corporation, (j) that the owner should maintain a log book in the proforma prescribed by the Corporation to enter the operational particulars and (k) that the owner or his family members shall not engage themselves in the business of operating other vehicles for contract carriage etc. It is not in dispute that other agreements are also pari materia with this specimen agreement. From the terms and condit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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