(1.) THIS appeal is directed against the order -in -appeal No. 02/2008(V -I) ST dt. 13/3/2008.
(2.) THE relevant facts that arise for consideration are:
(3.) LD . DR would submit that it is a fact which is not disputed by the appellant that they are hiring out the cab to their customers. He would submit that in that case, the decision of the Tribunal in the case of Express Tours & Travels Pvt. Ltd. v. CCE, Vadodara : 2005 (186) ELT 143 (Tri. Mum.) would apply.