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TMI Blog2023 (11) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants are owner of buses which have been hired to APSRTC. The appellant is also member of 'Hire Bus Owners Welfare Association' which is a registered Association. APSRTC is a Public Sector Undertaking providing transportation services in the state of Andhra Pradesh. Since the year 2002-03 in view of the enormous demand for paid transport, the corporation to meet the demand introduced hire bus system. In the system of hiring private buses, the RTC was only required to depute the conductor for collecting the fare or transport charges. It was the duty of the appellant/hirer to provide driver etc., as well as maintaining the bus in good running condition. Further, the appellant is required to bear all expenses including fuel. If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent-a-cab scheme operator, in relation to the renting of a cab. 5. Show cause notice was issued by the Department invoking the extended period of limitation proposing to demand service tax on the hire charges received by the appellant from APSRTC. The appellant had filed their defense reply interalia mentions that the chargability of service tax is under challenge by their Association namely - 'Hire Bus Owners welfare Association' in Writ Petition No. 12557/2013 before the Hon'ble Andhra Pradesh High Court, and the Hon'ble High Court have granted stay from collection of service tax and the writ is pending for final adjudication. The notice of hearing was received during the COVID period. It could not be attended due to family problems an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by APSRTC, wherein following brief clauses are relied upon: i) During the tenure of agreement the Vehicle cannot be used for any other purpose other than hiring of the same to APSRTC ii) During the tenure of agreement the vehicle shall be painted in color scheme of APSRTC and logo of APSRTC shall be placed on the Bus iii) During the tenure of agreement the insurance and road tax shall be borne by the APSRTC 10. The Learned DR has supported the orders of Adjudicating officer and placed reliance on orders of CESTAT Bangalore Bench in S K Kareemun (supra) wherein SLP against the same is dismissed by Hon'ble Supreme Court. He further places reliance on judgement of Hon'ble High Court of Delhi in Hari Durga Travels Vs. Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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