COMMISSIONER OF CENTRAL EXCISE, LUDHIANA Vs. SINGH TRAVELS

JUDGEMENT

(1.) REVENUE 's contention is that vehicle let out by respondent to National Fertilizer Limited (NFL) during the period October, 2001 to March, 2006 resulted in providing of Rent -a -Cab service.

(2.) Once the vehicle was given to NFL tax liability does not diminish. Learned Commissioner (Appeals) committed the error allowing the appeal of the respondent. On behalf of the respondent it is submitted that vehicles were not altogether given on rental basis by the respondent to NFL. But the service of hiring of taxi was as per clause (3) of the contract as is apparent from page 39 of appeal folder which reads as under : -

(3.) HEARD both sides and perused the record.