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Express Tours & Travels Pvt. Ltd. Versus Commissioner Of Central Excise& Customs

2016 (8) TMI 16 - GUJARAT HIGH COURT

Rent a cab scheme - whertehr the terms `rent’ and `hire’ are interchangeable - Held that:- this issue is now covered by the decision of this court in the case of Commissioner of Service Tax v. Vijay Travels [2015 (1) TMI 809 - GUJARAT HIGH COURT] - the appeal deserves to be dismissed - Decided in favor of revenue. - Tax Appeal No. 92 of 2005 - Dated:- 22-6-2016 - KS Jhaveri And G. R. Udhwani, JJ. M/S TRIVEDI & GUPTA, ADVOCATE for the Appellant MR GAURANG H BHATT, ADVOCATE for the Opponent JU .....

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and Service Tax Appellate Tribunal is justified in reading the terms rent and hire as interchangeable in light of the definitions provided in sections 65(59) and 65(72)(o) of the Finance Act, 1994 for the purposes of fastening charge under section 66(3) of Service Tax as provided in Finance Act, 1994? 3. The facts of the case are that the appellant is providing cab service to the customers. Service tax is payable by operators who operate rent a cab scheme. The taxing authority demanded tax from .....

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for the appellant has contended that the Tribunal has not properly considered the contentions of the appellant and wrongly dismissed the appeal. Therefore, the order of the Tribunal is required to be reversed. 5. Learned counsel Mr. Gaurang Bhatt for the respondent has pointed out that this issue is now covered by the decision of this court in the case of Commissioner of Service Tax v. Vijay Travels reported in (2014) 36 S.T.R. 513 (Guj) wherein it was held as follows: The Legislature has not m .....

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taxable. Fact that legal possession of vehicle not handed over to person renting the vehicle, such that de jure possession continues with owner/provider of service, would not exclude the service from tax net. Thus, respondent cannot escape tax liability on ground that hiring is different from renting as intention of Government is to tax service provider of a service which involves both hiring and renting of a cab for a longer duration. Further, even those persons, natural or juristic, who do no .....

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le to service tax vide section 83 of Finance Act, 1994. Rent a Cab Scheme Operator Service - Scope of, for demand of service tax - Rent a Cab Scheme was formulated in 1989 in exercise of powers under section 75(1) of Motor Vehicles Act, 1988 for regulating the business of renting of motor cabs or motorcycles to persons desirous of driving either by themsleves or through drivers, motor cabs or motor cycles for their own use or for matters connected therewith. Tax on service was introduced w.e.f. .....

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