TMI Blog2014 (3) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... d along with drivers and the charges are on the basis of distance travelled by the vehicle, as the Tribunal in the case of Kuldeep Singh Gill reported in [2005 (5) TMI 353 - CESTAT, NEW DELHI] has held that in such a case, when the vehicle supplier is paid on the basis of distance as per rate sheet, service tax under rent-a-cab operator’s service would not attracted. When there was lack of clarity about the scope of the rent-a-cab operator’s service covered by Section 65(105)(o) and the respondent in this case is an individual who in terms of his contract with BSNL was supplying vehicles and charging for the same on kilometer basis and when the respondent’s contract with BSNL did not mention any service tax, and this is not case a case w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, penalties were imposed under Section 75A, 77, 76 and 78 of the Finance Act, 1994. On appeal being filed to the Commissioner (Appeals), the Commissioner (Appeals) while upholding the service tax demand along with interest, waived penalties under Section 76, 77, 78 by invoking Section 80 of the Finance Act, 1994 observing that since the respondents agreement with BSNL was silent on the issue of payment of service tax and since the BSNL did not pay service tax to the respondent, as such, this is not a case of collecting service tax by the respondent from the BSNL and not paying to the Government, he is convinced that the respondent were not clear about the levy of the service tax on their activity and hence, it is a fit case for invoking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion on the point as to whether service tax under the Heading Rent-a-Cab Scheme Operators Service under Section 65(105)(o) read with Section 65(91) and 65(20) 65 (71) would be attracted when vehicles are supplied along with drivers and the charges are on the basis of distance travelled by the vehicle, as the Tribunal in the case of Kuldeep Singh Gill reported in 2005 (186) ELT 373 (Tribunal-Delhi) has held that in such a case, when the vehicle supplier is paid on the basis of distance as per rate sheet, service tax under rent-a-cab operator s service would not attracted. When there was lack of clarity about the scope of the rent-a-cab operator s service covered by Section 65(105)(o) and the respondent in this case is an individual who in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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