TMI Blog2017 (11) TMI 1571X X X X Extracts X X X X X X X X Extracts X X X X ..... transferring the right of possession and effective control - As per the facts of the present case, the vehicles during the course of service remain under the ownership of respondent and are given to the clients only for transportation of passengers - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 59326 of 2013 - Final Order No. ST/A/53622/2017-CU(DB) - Dated:- 26-5-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notices were finalized by the learned Commissioner by passing the impugned order in which, he dropped all proceedings against the respondent. Aggrieved by the said order, the present appeal has been filed by the Revenue. 2. With the above background, we heard Dr Neha Garg, DR as well as Shri Atul Gupta, Chartered Accountant. Arguing the case for the Revenue, learned DR submitted that scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir clients only for transporting the passengers to and from designated spots. The drivers and helpers in the vehicles are provided by the respondent and the responsibility of carrying the passengers of the client is undertaken by the respondent. Accordingly, he submitted that the learned Commissioner has rightly dropped the service tax demand by taking a view that the services will not be covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right of possession and effective control. As per the facts of the present case, the vehicles during the course of service remain under the ownership of respondent and are given to the clients only for transportation of passengers. The learned Commissioner in his order (para 57) has recorded that on perusal of some of the invoices, it is seen that the receipts of the respondent from the clients va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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