2013 (11) TMI 1460

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..... (AR) PER : S S Kang Heard both sides. 2. Common issue is involved in both these appeals; therefore they are being taken up together. 3. The appellant M/s Swapnashilp Travels filed appeal against the impugned order whereby the Commissioner (Appeals) upheld the demand of service tax and restricted the penalty amount to 25% of the service tax imposed under section 78 and also reduced the penalty .....

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..... t provided "Rent-a-Cab scheme operator" services but the vehicles provided to University were used for transportation of written answer sheets. As per the work order placed by the University, the appellant was to receive an amount of Rs.4.70 per K.M. As per the terms and conditions of the contract, the appellant has to collect the written answer sheets from six District Collection Centres and deli .....

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..... from various District Collection centres and deliver the same to the Nagpur University and the payment is on the Kilometre basis as per the work order. There is no evidence on record to show that the cab was hired on monthly, weekly or daily basis. In view of the terms and conditions of the work order, we find merit in the contention of the appellant, that the appellant has not provided taxable se .....

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