TMI Blog2017 (4) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... to be remanded to Commissioner for de novo adjudication - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.50997/2014 - ST/A/53079/2017-CU[DB] - Dated:- 25-4-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Sunil Kumar Gupta, Advocate for the appellant Shri Ranjan Khanna, DR for the respondent ORDER Per: B. Ravichandran The appeal is against order dated 31.10.2013 of Commissioner (Appeals), Jaipur-II. The appellants are engaged in providing motor vehicles on hire basis to their customers. The dispute in the present appeal relates to their tax liability under the category of rent-a-cab operator service . This is second round of litigation. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill is on record to show that the charges were for providing vehicle on rent to client for certain period of time whether or not the vehicle moves for short or longer distance. This argument of the appellant has not been challenged. The show cause notice has also been seen. The notice describes the definition of the Rent a cab as the person who provides cab against payment on the basis of duration and distance of use. In para-4 of the order-in-original in sub-para(i) the order clearly states appellant s contention that the taxis are not rented as such for a period of time but persons are transported from one place to another on hire basis and charged depending upon the distance traveled. The bills issued by the appellants are with the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the aforesaid principle and is also covered under Board s circular and that the appellant is not to be treated as rent a cab operator as he merely transported persons from one place to another on payment as per kilometers run in taxis. There is no difference between vehicles plying in inter city or intra city which charges on the basis of distance on per kilometer basis. The principle governing the service provided is important. In case the vehicles are given for a period of time and at the disposal of the client, the services are covered under Rent-a-Cab scheme and where the services are provided for transportation of persons from one place to another and charges are made on the basis of per kilometer basis, the services do not fall und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ratio. It is contended that the impugned order fell in error, in recording that the appellants have placed taxis at the disposal of their clients (hotels, factories). The fact remains that the appellants provided transportation from one place to another, charged according to the distance. The bills clearly show that the taxis were not rented out but the charges are collected based on the distance travelled. Ld. Counsel submitted various specimen copies of the bills raised by the appellants. 5. Ld. AR reiterated the findings of the Commissioner (Appeals). 6. We have heard both the sides and perused the appeal records. 7. We have noted the findings recorded by the lower authorities on the remand direction by the Tribunal. The Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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