TMI Blog2016 (11) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has not appealed the finding that contracting the use of buses does not fall within the ambit of taxation for rendering ‘tour operator’ service - we find no merit in the appeals of Revenue and dismiss them. We find in favour of M/s Rahul Travels, M/s Anay Tours & Travels and M/s Deepak Transport Bus Service and set aside the orders impugned in their appeals. - APPEAL NOS:ST/114/2009, ST/09/2011, ST/494 & 497/2011 And ST/364/2012 - ORDER NO:A/93080-93084/16/STB - Dated:- 7-10-2016 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri None for appellant Rahul Travels Shri Prasad Paranjape, Advocate for Travel Link. Shri Anupam Dighe, Advocate for Deepak Transport Shri Anand Kulkarn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs that Revenue is before us as appellant, against order-in-appeal no. RBT/205/2011 dated 5 th May 2011- I and against order-in-appeal no. RBT/206/2011 dated 5 th May 2011 wherein Commissioner of Central Excise (Appeals)-IV, Mumbai Zone set aside the demands confirmed against M/s Travel Link for the period from April 2003 to March 2006 and M/s V-Link Tours Travels Pvt Ltd for the period from April 2002 to March 2006 respectively by the lower authorities, the dispute pertained to providing of motor cars to clients under contract and to providing buses to clients for transport of staff between various locations and the premises of the client. In the matter of bus operations, alleged by tax authorities to be taxable under the category of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the impugned order had not attained finality in view of decisions that were contrary to those cited therein. 5. We have heard the Learned Counsels appearing for the different vehicle owners and the Learned Authorised Representatives appearing for Revenue in the different cases. Except in the matter of M/s Deepak Transport Bus Service which is for the period from June 2007 to December 2008, all other disputes pertain to the period prior to March 2006. Our attention was drawn to the decision of this bench of the Tribunal in Commissioner of Central Excise, Nagpur v. PB Bobde [2015 (40) STR 953 (Tri-Mumbai)] which, relying upon the decision of the Hon ble High Court of Uttarakhand in Commissioner of Customs Central Excise v. Sachin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who may or may not be the driver, will offer his service while retaining the control and possession of the vehicle with himself. The customer is merely enabled to make use of the vehicle by travelling in the vehicle. In the case of a passenger, he is expected to pay the metered charges, which is usually collected on the basis of the number of kilometers travelled. These are all matters, which are regulated by the Government. Unlike the said scenario, in the case of a rent-a-cab scheme, as is clear from the very fundamental principle underlying the scheme, it is to give the hirer the freedom to use the vehicle as he pleases, which, undoubtedly, implies that he must have possession and control over the vehicle. This is the fundamental distinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice to the prospective customer. We cannot accept the argument of the learned counsel for the appellant that the Court must ignore the provisions of Section 75 of the Motor Vehicles Act. We are of the view that, when the lawgiver introduced this new source of taxation, it must be treated as having been aware of the distinct concept of renting a cab for which there is provision in the Central Legislation, namely, Section 75 of the Motor Vehicles Act and also a scheme stood framed as early as in 1989. We are, therefore, of the view that, unless there is control, which is passed to the hirer under the rent-a-cab scheme, there cannot be a taxable transaction under Section 65(105)(o), read with Section 65(91) of the Service Tax Act. 19. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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