TMI Blog2017 (11) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... n and that amount of commission has been shown in his ledger which is produced on record. Further, the learned Commissioner (Appeals) has mis-construed the definition of rent-a-cab operator service as provided in Section 65(76) of the Act because the appellant is not engaged in the business of “rent-a-cab service” - appeal allowed - decided in favor of appellant. - ST/302/2008-SM - Final Order No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rator services and are receiving commission. The audit party also observed that the appellant received services in respect of car rentals and with regard to the said services the appellant were receiving certain consideration or commission as the case may be. Based on the audit objection, a show cause notice dated 28-6-2006 was issued alleging contravention of provisions of Sections 66, 67 and 68 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) vide the impugned order held that the amount collected as passport/visa charges for assistance rendered to the passenger are not taxable and as regards rent-a-cab service, the Commissioner held that the Service Tax is applicable on 40% of the gross amount charged from 9-7-2004 and with regard to business auxiliary services, the learned Commissioner invoked the extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission, he relied upon the decision in the case of CIT v. Natwarlal Tribhovandas - 1973 (87) ITR 703 (Guj.). On the other hand, the learned AR reiterated the findings of the impugned order. After considering the submissions of both the parties and perusal of the records, I find that in the present case, the appellant is not primarily engaged in the business of rent-a-cab operator. He is only ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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