2007 (10) TMI 586

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..... rected against the order of the Tribunal dated August 5, 2003 relating to the assessment year 1990-91. Brief facts of the case are that the applicant is the owner of bus and have entered into a contract/agreement with General Electric Company of India Limited, Naini, Allahabad (hereinafter referred to as "GEC") for the transportation of their employees from their residence to the facto .....

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..... nsfer of right to use the bus. Feeling aggrieved by the order of the assessing authority, the applicant filed appeal before the Deputy Commissioner (Appeals), which was dismissed. The applicant further filed appeal before the Tribunal. The Tribunal by the impugned order dismissed the appeal. Heard the learned counsel for the parties. Learned counsel for the applicant submitted that the agreement .....

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..... , following the aforesaid decision, it is held that it is not the case of transfer of right to use the bus and the levy of tax on the transportation charges is liable to be set aside. In the result, revision is allowed. The order of the Tribunal is set aside. The Tribunal is directed to pass appropriate orders under section 11(8) of the Act. However, there shall be no order as to cost.
Case .....

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