9911796707
TMI Blog2024 (11) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.2011 to 31.03.2016. The show cause notice was issued on 06.09.2016. 2. Learned counsel appearing for the appellant pointed out that the issue is squarely covered by the decision of Hon'ble High Court of Gujarat in the case of Vijay Travels 2014 (36) STR 513 (Guj.). He pointed out that in the said case while the levy of service tax has been upheld but Notification of extended period has been set aside. Learned counsel sought benefit of ratio of the said decision of Hon'ble High Court of Gujarat. 3. Learned Authorised Representative relies on the impugned order. 4. We have considered the rival submissions. We find that the issue involved in the instant case relates to the appellant's understanding with respect of hiring of vehicles. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ney that you pay regularly for using a house, room, office etc. that belongs to someone else. As far as word "hire" is concerned, "hire" means "payment under contract for the use of something" . "Hiring" is bailment by which the use of thing or the services are contacted for, at a certain price and reward. As per Black's Law Dictionary, "hiring" means "a contract by which one person grants to another either the enjoyment of a thing or the use of the labor and industry, either of himself or his servant, during a certain time, for a stipulated compensation, or where one contracts for the labor or services of another about a thing bailed to him for a specified purpose. 14.3 Renting means a usually fixed periodical return, espec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axing statute. It nowhere culls out from the taxing statute that the same contemplated taxing those services where legal possession is handed over by the owner of the person renting the vehicle and where such de jure possession continue with the owner or person providing the service to the customer, such service is to be excluded. We also need to remind ourselves that concept of providing transportation service where de jure control remains with the owner or company of the vehicle and the driver and yet, it functions in accordance with the wish and desire of the person hiring such vehicle is extremely popular in India unlike the concept of person renting the cab desiring to drive himself by having all liabilities on himself. In absence o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice is specifically covered under the tax net. The question Nos. I and Il needs to be answered this wise that the services provided by the respondent herein would get covered under rent-a-cab service and thereby, respondent is to be held liable for the service tax thereon. 22. This brings us to the question Nos. V and VI which concern invoking of extended period of five years for levying service tax in case of the respondent. 23. Commissioner noted that the registration was effected by the petitioner in the year 2004 and one of the terms of its agreement with GSEB clearly indicates that liability to pay service tax shall be of the respondent. It also further held that necessary details as would be necessary for assessing the quantu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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