GANESH MANIYANI Vs. COMMISSIONER OF C. EX., MANGALORE

JUDGEMENT

(1.) THE appellant is required to Service Tax demand of Rs.92,790/ - besides penalties. They own single tempo truck, a mini taxi. They had entered with a contract with M/s. Manipal Media Network Private Limited for distribution of newspapers. Revenue has proceeded to levy Service Tax under the category of Rent -A -Cab Operator.

(2.) THE learned Chartered Accountant submits that the activity was not that of a Cab Operator as per the definition and in view of the use of the vehicle for distribution of newspaper. He relies on Delhi Benchs order rendered in the case of Kuldip Singh Gill v. CCE, Jalandhar - 2006 (3) S.T.R. 689 (Tri. -Del.) = 2005 (186) E.L.T. 373 (Tri. -Del.) on a similar issue. He also relies on Fascel Ltd. v. CST, Ahmedabad - 2007 (7) S.T.R. 29 (Tri. -Ahmd.).

(3.) THE learned JDR distinguishes the judgment.