TMI Blog2013 (7) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... s on call basis i.e. one hour from booking time for local duties and with suitable notice time for outside journey. - there was only a permanent arrangement of providing transport service without renting the vehicles - there is no condition of providing of vehicles on term basis to NFL but was on call basis - Without running or without any call or demand no service was available to NFL – decide a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom page 39 of appeal folder which reads as under :- (a) The vehicle should report within one hour from the booking time for local duty. For outstation duties suitable notice will be given to you. (b) The vehicles offered should be registered, as taxies having valid route permit for Punjab, Chandigarh and you shall have to take additional taxi permit for other states. Photo Copies of the rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shows that service of tax was provided under a scheduled rate contract as is apparent from page 43 without the taxi being in exclusive control of the hirer. In para 2 of the judgment of Kuldeep Singh Gill the pertinent fact was that vehicles were hired by the respondent therein and provided to I.O.C. followed by fortnight settlement of bills with the owner of the vehicles. With such admitted fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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