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

JUDGEMENT

(1.) THIS appeal is against Order -in -Appeal No. 107/2007 -CE dated 9 -3 -2007 passed by the Commissioner of Central Excise (Appeals), Mangalore.

(2.) THE learned Consultant Shri C.R. Raghavendra stated that the appellant owns an Ambassador Car and two tempos. He is rendering the services of transporting newspapers for M/s. Manipal Media Network Ltd. Revenue proceeded against the appellant for not discharging the liability under the category of Rent -a -Cab operator.

(3.) THE learned Departmental Representative Shri Sambi Reddy pointed out that the appellant is registered with the transport authorities under the Motor Vehicles Act as Taxi Cab. He is also receiving the remuneration from the service recipient. In these circumstances, he argued strongly that the appellant is surely covered under the category of Rent -a -Cab services. However, the learned Consultant invited my attention to the decision of the Tribunal in the case of Kuldip Singh Gill v. CCE, Jalandhar [2006 (3) S.T.R. 689 (Tri. -Del) = 2005 (186) E.L.T. 373 (Tribunal)] wherein under similar circumstance it was held that transport operation under contract in which amounts are received for each trip depending upon distance, time, etc., would not come under the category of Rent -a -Cab service. He said this case is on a much stronger footing that only goods were transported and not passengers.