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2018 (3) TMI 418

tion of rent-a-cab service? - Held that: - The definition of rent-a-cab scheme operator as under section 65(91) is any person engaged in the business of renting of cabs. - The facts reveal that the appellant was collecting hire charges - The issue whether hiring of vehicles would fall under definition of rent-a-cab service has been decided in the case of Sachin Malhotra [2014 (10) TMI 816 - UTTARAKHAND HIGH COURT], where it was held 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. - Appeal allowed - decided in favor of appellant. - Appeal Nos. ST/32 and 162/2008 - Final Order Nos. 4 .....

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pellant submitted that the appellants have not rendered the services of renting of motor vehicles as defined under section 65(91) of the Finance Act. To attract the definition under the said section, a person should be ordinarily engaged in the business of rent-a-cab service. To fall under the said definition, the control of cab/vehicle should be handed over to the person who hired the cab. In the appellant s case, the vehicle was always under the appellant s control and at no point of time the control has been handed over to other travel agents for their use. The vehicles / cabs were engaged by the other travels agents mostly for the journey of the foreign tourists and also to some extent for domestic clients. The said travel agents send t .....

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department. That the decision rendered by the Hon ble High Court of Uttarkhand in the case of Commissioner of Central Excise Vs. Sachin Malhotra (supra) has been rendered without taking note of the earlier decision of the Hon ble High Court of Gujarat in the case of Vijay Travels (supra). He submitted that the said decision may be applied to the present case as the facts being the same. 6. Heard both sides. 7. The issue that arises for consideration is whether the activity of providing cab to other travel agents for rendering services to foreign tourist would fall under the definition of rent-a-cab service. The definition of rent-a-cab scheme operator as under section 65(91) is any person engaged in the business of renting of cabs. The Hon .....

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