TMI Blog2017 (4) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner, Customs And Central Excise, Meerut-I Versus M/s. RS. Travels [2014 (10) TMI 817 - UTTARAKHAND HIGH COURT], where it was held that when there is only a contract of hire and there is no renting of the cab, there is no question of the assessee being assessed in respect of services rendered in connection with rent–a-cab as there is no renting at all - the service recipient of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant during the period April 2004 to September 2006 is liable for tax under the category of Rent-a-Cab service or otherwise. 4. The adjudicating authority has come to a conclusion that the buses which are used by the appellant for transportation of employees of their customers from the residential premises to workplace and vice-a-versa is liable to be taxed under the category of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant for the services rendered to customers who are 100% EOU. He would submit that the CBEC circular No.56/5/2003 dated 25/04/2003 would be applicable as also the judgment of the Tribunal in the case of Ruth Shipping Agencies Pvt Ltd V. Commissioner of Central Excise, Thirunelveli 2010 (19) STR 39 (Tri.-Chennai) and Tata Technologies Ltd V. Commissioner of Central Excise, Pune - I 2015-TIOL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Sachin Malhotra (supra) and R.S. Travels (supra). 8. We also find that there is no dispute as to the fact that the customers of appellant are 100% EOU. If that is the case, the service recipient of the appellant, who is a 100% EOU, benefit of non-payment of service tax or refund of the service tax paid, can be claimed by the 100% EOU. On this point also, we find that the tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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