AJAI KUMAR GUPTA Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) APPLICANT filed this application for waiver of pre -deposit of demand of service tax of Rs. 1,92,218/ - and penalty.

(2.) THE demand was confirmed on the ground that applicants were providing the service of Rent -a -cab. As per the provisions of Section 65 Sub -Section 91 of Chapter V of the Finance Act, 1994 Rent -a -cab Scheme operator means any person engaged in the business renting of cabs and taxable service has been defined under Clause 105(o) of Section 65 of Finance Act, 1994 as amended "Any service provided to a person, by a Rent -a -cab Scheme operator in relation to the renting of cabs.

(3.) BEFORE lower Authorities the applicants had not raised any plea that they are not rendering any taxable service as provided under the Finance Act. Before us, the applicant pleaded that Tribunal in the case of Kuldip Singh Gill v. Commissioner of Central Excise, jalandhar (Tri. -Del.) held that where the cab is rented on Kilometer basis such service is not a taxable service.