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TMI Blog2008 (1) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... ion has been filed by Shri P. Sugumar, M/s. PVR Travels, Cuddalore, for waiving the requirement of pre-deposit of ₹ 1,98,145/- and staying its recovery. The appellant had entered into an agreement with BSNL, Cuddalore to provide vehicles with drivers for transport of officials employed with BSNL for their tours. As per the agreement, the appellant provided his vehicle and vehicles hired by h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is hiring a vehicle. Where the vehicle is hired for use by the hirer alongwith the driver on payment of mutually agreed charges is not covered by "rent a cab operator" scheme. The Ld. Consultant submits a copy of the decisions of the Tribunal in the case of CCE, Mangalore v. Sunil S. Kotian reported in 2007 (6) S.T.R. 379 (Tri-Bang.) and Kuldip Singh Gill v. CCE, Jalandhar reported in 2006 (3) S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis for any continuous period of time and are only made available for making journeys as and when required, will not come under the 'rent a cab' scheme. This is also the ratio of the two decisions of the Tribunal cited by the Ld. Consultant. The appellants have made prima facie case against the demand. Accordingly, there shall be waiver of pre-deposit of the tax demanded and stay of recovery of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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