COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, MEERUT-I Vs. R S TRAVELS, 13-B, RAJPUR ROAD, DEHRADUN, UTTARAKHAND

JUDGEMENT

(1.) The question of law, which is raised in this Appeal by the Commissioner, Customs & Central Excise, Meerut-I, relates to the taxability of the respondent to service tax on the basis that services were being rendered under the rent-a-cab scheme. This question has been considered by us in our common judgment in Central Excise Appeal No. 1 of 2011 and connected matters. By our judgment dated 06.08.2014, we had confirmed the impugned orders therein and answered the question against the appellant herein.

(2.) This case was de-linked on the basis of the fact that the respondent / assessee had effected payments and also filed affidavits to the effect that he will be paying the balance of the amount.

(3.) We have heard learned counsel for the parties.