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TMI Blog2008 (9) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per: Mr. B.S.V. Murthy, Member (Technical)] - These three appeals have been filed against the common order issued in respect of the appellants for different periods between 2001-2002 to 2005-2006. The Commissioner (Appeals) has upheld the stand taken by Revenue that the services rendered by the appellants are covered by 'Rent-a-Cab' service and has confirmed the service tax deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for 10 hours a day and rate per kilometer beyond 2000 kilometers. On the other hand, learned SDR relied upon the following decisions of the Tribunal to support his contention that the service rendered by the appellant is nothing but rent-a-cab service. (a) Anil Kumar Agnihotri Vs. CCE Kanpur 2006 (4) STR 468 (Tri-Del.) (b) Ajai Kumar Gupta Vs. CCE Kanpur 2006 (4) STR 570 (Tri-Del.) (c) J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by the appellant from the services provided as discussed above in Kuldip Singh case, by observing that the services provided by the appellant are charged not only on the basis of distance, but also time. The whole case of Revenue is built upon the statement of the parties and the observations as found above. It is felt that the more detailed verification of the contract and the nature of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant receipts for the whole period for consideration, so that exact nature of the contract can be decided. The Commissioner (Appeals) may not consider my opinion given above as final, but consider all aspects of the matter in detail and come to conclusion as per law.
4. Matter is remanded with above direction to Commissioner (Appeals).
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