TMI Blog2019 (10) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... the outsourcing agreement incorporated both fixed charge for the threshold distance and variable charge for usage beyond the threshold and the appellant therein, pleading for exclusion from classification as provider of rent-a-cab service, claimed that the control of the cab did not pass on to the customer as the agreement was for hiring and not renting ; the Hon'ble High Court held that such distinction would not alter the nature of the agreement which was not sought to be decided upon on the basis of the determination of consideration - The facts and circumstances in which the decision of the Hon'ble High Court of Allahabad materially differs from the issues agitated now before us. Appeal allowed - decided in favor of appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration. He placed reliance on the decision of the Tribunal in RS Travels v. Commissioner of Central Excise, Meerut [2008 (12) STR 27 (Tri- Del.)] which was upheld by the Hon'ble High Court of Uttarakhand in Commissioner of Customs Central Excise, Meerut I v. R S Travels [2015 (38) STR 3 (Uttarakhand)], on that of the Hon'ble High Court of Uttarakhand in Commissioner of Customs Central Excise v. Sachin Malhotra [2015 (37) STR 684 (Uttarakhand)], that of the Tribunal in Bangalore Metropolitan Transport Corpn v. CST Bangalore [2015 (38) STR 976 (Tri-Bang)] which was approved by the Hon'ble Supreme Court on an appeal of Revenue and that of the Tribunal in Rahul Travels v. Commissioner of Central Excise, Nagpur/Pune I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operator according to the provisions of Finance Act means any person engaged in the business of renting of cabs. The first question to be determined therefore is whether BMTC can be considered as engaged in the business of renting of cabs. It has to be borne in mind that while defining taxable service, there has been a conscious effort in indicating the directed service providers for the purpose of levy of Service Tax. In many of the definitions, we find the definition provides that services provided by any person to any person. In such a case, any person who has provided the service would become liable if the service itself comes within the definition of taxable service. In some cases, the word service provided by a commercial concern to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on kilometer basis, passengers have to be picked up from various points and dropped at the destination as in the case of stage carriage. Further, we also find that the show cause notice was issued in September, 2011 and the demand relates to the period substantial portion of which is timebarred. The discussion above would show that the issue is highly debatable and arguable and therefore the invocation of extended period can definitely be not sustainable. For the same reasons, imposition of penalties under various sections of Finance Act also cannot be sustained. The decisions cited by the learned AR have not been discussed since none of them relates to BMTC like party. and approved of by the Hon'ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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