COMMISSIONER OF CENTRAL EXCISE Vs. MIGLANI TAXI SERVICE

JUDGEMENT

(1.) REVENUE filed this appeal against Order -in -Appeal No. 03/ST/RTK/2007, dated 7 -2 -2007 passed by the Commissioner (Appeals), Delhi.

(2.) RELEVANT facts of the case, in brief, are that the respondents were providing vehicles, namely Indica/Qualis to M/s. Nestle India Ltd. with their driver for transport purposes and taking the vehicles back after completion of journey to specific destination. The original authority confirmed the demand of tax to the tune of Rs. 17,791 and imposed penalty of Rs. 500 under Section 75A, Rs. 17,791 each under Sections 76 and 78 and penalty of Rs. 1,000 under Section 77 of the Finance Act, 1994. Commissioner (Appeals) set aside the adjudication order.

(3.) LEARNED Chartered Accountant on behalf of the respondent reiterates the findings of the Commissioner (Appeals). He submits that the vehicles were used for the fixed destinations by M/s. Nestle India Ltd. and, therefore, it is outside the purview of Rent -a -Cab service.