SURYA TOURS AND TRAVELS Vs. CCE

JUDGEMENT

(1.) HEARD learned SDR. Appellant filed a written submission and made a request to decide the appeal on merit. The demand of service tax was confirmed on the ground that appellants are providing the service of rent a cab, whereas the case of the appellant is that they are not renting a cab but only taxi on hire basis and charges are made for each paid depending on the distance the travel. We find that this issue is already settled by the Tribunal in the case of R.S. Travels v. CCE, Meerut reported in 2008 (87) R.L.T. 878 (CESTAT - Del.). The Tribunal held as under:

(2.) IN the present case as appellant is not providing the service of rent a cab, therefore, the impugned order is set aside and the appeal is allowed.