TMI Blog2008 (9) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... that payment per kilometer - more detailed verification of the contract and the nature of services provided, is required -Matter is remanded to Commissioner (Appeals) to consider the matter in greater detail – appellant directed to produce the relevant receipts - ST/88-90/2007 - A/2316-2318/WZB/AHD./2008 - Dated:- 26-9-2008 - Mr. B.S.V. Murthy, Member (Technical) Shri P.M. Dave, for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters run and therefore the appellant's case is clearly covered by the above judgment. He drew my attention to the schedule of requirements and hire charges in the above contract, according to which, the rate for 2000 kms. per month would be Rs.12,951/- and charges per kilometer would be Rs.4/- per month for Maruti van. He also drew my attention to the final acceptance letter issued by BSNL which s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but stay orders. 3. I have considered the submissions from both sides. The learned advocate for the appellant vehemently argues that the payment is made on the basis of actual kilometers run even though the agreement and final acceptance letter talk of providing a vehicle with the driver exclusively for BSNL and lumpsum payment for distance of 2000 kilometers and above that payment per kilome ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... my mind, if the BSNL is required to pay lumpsum amount even when the distance run is less than 2000 kms, the services would amount to Rent-a-cab service. I would not like to say that this would be the only consideration, but definitely this has to be the one of the important considerations. The matter is remanded to Commissioner (Appeals) to consider the matter in greater detail and the learned a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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