Hyderabad 500 004 vs Andhra Pradesh 38 To 50-2011 Dated ... on 5 December, 2014

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Custom, Excise & Service Tax Tribunal

Hyderabad 500 004 vs Andhra Pradesh 38 To 50-2011 Dated ... on 5 December, 2014

        

 
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE

FINAL ORDER Nos.  22119 to 22317 / 2014

Sl.No	Appeal/
Application No.	Appellant	Respondent	Arising out of Order No. & date

1 ST/2895/2011 S.K. Kareemun W/o. Khadeer, Hanuman Nagar, Sathupally, Khammam Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad - 500 004 Andhra Pradesh 30-2011-30-37-2011- dated 30/05/2011 2 ST/2896/2011 V. Jagan Mohan Rao SVS Apartments 1st Floor, Sathupally, Khammam Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 31-2011-30-37-2011- dated 30/05/2011 3 ST/2897/2011 V.Srinivasa Rao C/o. Hari Photo Studio, H.No.17-110, Sathupally, Khammam Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 32-2011-30-37-2011- dated 30/05/2011 4 ST/2898/2011 S.K. Subani Hanuman Nagar, Sathupally, Khammam Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 33-2011-30-37-2011- dated 30/05/2011 5 ST/2899/2011 K. Satyanarayana SVT Road, Sathupally, Khammam Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 34-2011-30-37-2011- dated 30/05/2011 6 ST/2900/2011 B. Sunitha H.No.2-42, Main Road, Sathupally, Khammam Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 35-2011-30-37-2011- dated 30/05/2011 7 ST/2901/2011 B. Hemalatha W/o. Madhava Rao, C/o. Jr Srinivas, H.No.16/149, Vidya Nagar, Sathupally, Khammam Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 36-2011-30-37-2011- dated 30/05/2011 8 ST/2902/2011 K. Sridhar H. No. 7-188/1, Main Road, Sathupally, Khammam Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 37 -30-37-2011 dated 30/05/2011 9 ST/2920/2011 M. Vijay Reddy No.10-3-506, Opp: RTC Work Shop Karimnagar Dis., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38 to 50-2011 dated 30/05/2011 10 ST/2921/2011 R. Chandra Reddy House No. 9/104, Appara Rao Peta, Karim Nagar, AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38 to 50-2011 dated 30/05/2011 11 ST/2923/2011 Mohammed Karim No.6-5-7, Kharkhanagadda, Karimnagar Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38 to 50-2011 dated 30/05/2011 12 ST/2924/2011 Chilagani Bosaiah No.8-7-342/3, T.N.G.Os, Colony Ganesh Nagar, Karimnagar Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38 to 50-2011 dated 30/05/2011 13 ST/2925/2011 J Linaiah No.2-10-252, Jyothi Nagar, Karimnagar Dist. Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38 to 50-2011 dated 30/05/2011 14 ST/2926/2011 D. Venkataramana Reddy No.8-3-302/A, Bhaghath Nagar Karimnagar Dist. Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38 to 50-2011 dated 30/05/2011 15 ST/2927/2011 Chitneni Mohan Rao No.8-3-302/A, Bhaghath Nagar Karimnagar Dist. Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 39-2011 dated 30/05/2011 16 ST/2928/2011 M. Bapu Reddy No.8-3-302/A, Bhaghath Nagar Karimnagar Dist. Commissioner of Central Excise, Customs And Service Tax, Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 40-2011 dated 28/07/2011 17 ST/2929/2011 V Malla Reddy S/o. Hanumantha Reddy H.No.2-10-281, Jyothi Nagar, Karimnagar Dist. 505 002 Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 71-2011 dated 28/07/2011 18 ST/2930/2011 U Sudha Devi H.No.2-10-1938, Bhagyanagar, Karimnagar Dist. AP 505 001 Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 49-2011 dated 28/07/2011 19 ST/2931/2011 N Sridhara Reddy H.No.2-10-196, Jyothinagar, Karimnagar Dist. AP 505 001 Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 73-2011 dated 28/07/2011 20 ST/2932/2011 S. Tirupathi Reddy H.No.8-06-185/2, Kothirampur, Karimnagar Dist AP 505 001 Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 74-2011 dated 28/07/2011 21 ST/2933/2011 N Narendra Reddy No.5-31, Kondapalakala, Mdl: Monakondur Karimnagar Dist, AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 67 to 74 & 87-2011 dated 28/07/2011 22 ST/2934/2011 M. Venkat Reddy C/o .Sai Baba Travel, Sickwadi, Karimnagar Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad - III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 67 to 74 & 87-2011 dated 28/07/2011 23 ST2935/2011 M Bhoom Reddy No. 5-107, Vill Utoor Mdl, Manakondur, Karimnagar Dist, AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 67-2011 dated 28/07/2011 24 ST/2964/2011 G. Srinivasa Reddy No.1-65, Burhanmiyapet Mdl;, Eligedu, Karimnagar, Hyderabad Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38 to 50-2011 dated 30/05/2011 25 ST/2965/2011 Alivelu Manga No.1-65, Nurhanmiyapet, Mdl; Eligedu, Karimngar Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38 to 50-2011 dated 30/05/2011 26 ST/3032/2011 N. Venkataiah S/o. Ramaiah, H.No.9-1-234/1, Bandaragudem -507117 Khammam Dist. AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 75 to 86-2011 dated 28/07/2011 27 ST/3033/2011 N Srinivasa Rao S/o. Satyanarayana, H No. 4-92/1, Timbur Rama Rao Street, Sathupally 507 303, Kammam AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 75 to 86-2011 dated 28/07/2011 28 ST/3034/2011 P. Satyanarayana S/o. Gopaiah, H.No. 11-2-99, Ashok Nagar, Manuguru 507117 Khammam Dist. AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 75 to 86-2011 dated 28/07/2011 29 ST/3037/2011 P. Kusuma W/o. Satyanarayana, H.No.2-1-200, Ashoknagar, Manuguru 507117, Khammam Dist. AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 75 to 86-2011 dated 28/07/2011 30 ST/3038/2011 P. Shiva Kumar W/o. Appa Rao, H.No.1-1-268/2, Bandaragudem 507117, Khammam Dist. AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 75 to 86-2011 dated 28/07/2011 31 ST/3039/2011 N. Narasimha Rao H.No. 9-1-234/1, Bhagatsinghnagar, Manugur 507117 Khammam Dist., AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Op: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 75 to 86-2011 dated 28/07/2011 32 ST/3040/2011 B. Ravi S/o, Viswanadham, H.No,8-2-131/1, Sundaraiah Nagar, Bandarugudem 507117 Khammam Dist Ap Commissioner of Central Excise, Customs And Service Tax Hyderabad-Iii Opp LB Stadium Road, Basheerbagh, Hyderabad, - 500004 Andhra Pradesh 75 to 86-2011 dated 28/07/2011 33 ST/3041/2011 V. Narasimha Rao S/o. Seshaiah, H.No.9-2-368, Opp: Suraksha Bus Stand, Bandarugudem 507 117 Khammam Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 75 to 86-2011 dated 28/07/2011 34 ST/561/2012 B. Rajitha H.No.1-8-401, Balasamudram, Hanamkonda, Warangal Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 112-2011 dated 26/12/2011 35 ST/757/2012 P. Rajender Reddy S/o. Indersena Reddy P.O. Kadarigudem, Wardhannapeta Mandal, Khammam Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 116-2011 dated 30/12/2011 36 ST/1000/2012 N Srinivasa Rao S/o. Satyanarayana, H No. 4-92/1, Timbur Rama Rao Street, Sathupally-507 303, Kammam AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 09-2012 dated 27/01/2012 37 ST/1023/2012 T. Padma W/o. T. Viswarup Chary, Plot No.B-6, Sir Tirumala Arcade, 11-13-1111/2, Green Hills Colony, Road, No.1, Kothapet, Saroornagar, Hyd, AP 500 036 Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 07-2012 dated 27/01/2012 38 ST/1232/2012 M. Surya Reddy S/o, Raji Reddy, H.No.182-1, Parimal Colony, Waddepally, Hanamkonda, Warangal Dist AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 57-2012 dated 02/03/2012 39 ST/1260/2012 L. Prabhakar S/o, Venkatanarasaiah, H No.2-4-623/A, , Ramanagar, Warangal Dist., AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 57-2012 dated 23/02/2012 40 ST/1349/2011 T. Vijaya W/o, Jayapal, H.No. 11-23-1705, LB Nagar, Warangal Warangal Dist Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 28-2012 dated 23/02/2012 41 ST/1362/2012 R. Vishnuvardhan Reddy S/o. Laxma Reddy, H.No.2-4-1486, Ashok Colony, Hanamkonda, Warangal Dist. AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 36-2012 dated 22/02/2012 42 ST/1363/2012 Syed Raheem S/o, Syed Ali, H.No. 11-23-333, Lb, Nagar, Warangal Dist AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 60-2012 dated 23/02/2012 43 ST/1375/2012 P. Raji Reddy S/o, Thirupathi Reddy, H.No.16-4-813, Shivanagar, Warngal, Warangal Dist. AP Commissioner of Central Excise, Customs And Service Tax Hyderabad - III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 48-2012 dated 23/02/2012 44 ST/1395/2012 B. Shekhar S/o, Sangeetha Rao, H.No.12-85, Torrur, Warangal Dist. AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad - 500 004 Andhra Pradesh 10-2012 dated 27/02/2012 45 ST/1423/2012 G. Buchi Babu S/o, Murthaiah, H.No.4-3-, Inugurthy (V), Kesamudram 506112, Warngal Dist Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 26-2012 dated 22/02/2012 46 ST/27417/2013 Lateef Unnisa R/o. 12-1398, Flat No. 306, Sadguru Apartments, Street No.3, Tarnaka Secunderabad 500 017 Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 96-2013 dated 31/05/2013 47 ST/1427/2012 T. Vijaya W/O, Jayapal, H.No.11-23-1705, Lb Nagar, Warangal,Dist Ap Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III, Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 73-2012 dated 22/02/2012 48 ST/1428/2012 Y. Subramanyan S/o, Venkata Gopal Rao, H.No.8-1--193/3, Balasmudram, Manuguru, Khammam Dist AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Op: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 30-2012 dated 22/02/2012 49 ST/1430/2012 P. Kusuma W/o. Satyanarayana, H.No.2-1-200, Ashoknagar, Manuguru 507117, Khammam Dist. AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 74-2012 dated 22/02/2012 50 ST/1455/2012 P Veman Reddy S/o, Dharma Reddy, Macherla (V), Hasanparthy (M), Warangal Dist - 00 AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 42-2012 dated 23/02/2012 51 ST/2126/2012 P. Satyanarayana Rao S/o, Seshaiah, H.No.4-2-65, Srinagar Colony, Khanapuram, Khammam Dist AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 90-2012 dated 30/04/2012 52 ST/2127/2012 P. Bhaskar Rao S/o, Koteswara Rao, H.No.1-885, Sundraraiah Nagar, Madhira,Khammam Dist. AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 97-2012 dated 30/04/2012 53 ST/2128/2012 P. Varalaxmi W/o, P. Ravi, H.No.1-88, Madhira, Khammam Dist AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Op: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 98-2012 dated 30/04/2012 54 ST/2129/2012 Ch. Abhaya Prasanna W/o, Leela Prasad, H.No.11-109, Azad Road, Madhira, Khammam Dist AP Commissioner Of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 102-2012 dated 30/04/2012 55 ST/2132/2012 N. Srinivasa Rao S/o. N.V. Koteswara Rao, H.No. 8-1-72/1, Bandaragudem 507117 Khammam Dist. AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 104-2012 dated 30/04/2012 56 ST/2175/2012 Sparisudha Rao H.No.15-80, Sattupally, Khammam Dist (A.P) Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 94-2012 dated 30/04/2012 57 ST/2177/2012 Kishan Reddy H.No.3-15, Karapally Village, Sagem Mandal, Warangal Dist (A.P) Commissioner Of Central Excise, Customs And Service Tax Hyderabad - III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 104-2012 dated 30/04/2012 58 ST/2178/2012 Ravi Koteswara Rao S/o. Narayana, Saibaba Remple Street, Madhira-507 203 Hyderabad - 00 AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 105-2012 dated 30/04/2012 59 ST/2196/2012 K. Kanaka Durga Prasad S/o. Pulla Rao, H.No.10-3-63m Burhanpuram, Khammam Dist. AP Commissioner oOf Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 93-2012 dated 30/04/2012 60 ST/2197/2012 V Praveen S/o. Madhava Rao, H.No. 11-117, Ramalayam Road, Madhira-507203 Khammam District - 00 Ap Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 95-2012 dated 30/04/2012 61 ST/3576/2012 L Sridhar S/o. Chandraiah, H.No. 3-10-88, Reddy Colony,Hanamkonda Warangal Dist - 00 AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad - 500 004 Andhra Pradesh 105-211-2012 dated 30/04/2012 62 ST/3577/2012 B Rajitha W/o. Linga Reddy H.No. 1-7-88/4, Hunter Road, Sahakarnagar, Hanamkonda Warngal District AP Commissioner of Central Excise, Customs And Service Tax, Hyderabad-III OPP: LB Stadium Road, Basheerbagh, Hyderabad - 500 004 Andhra Pradesh 93-2012 dated 30/04/2012 63 ST/3578/2012 T Srinivasa Reddy H.No. 1-36, Kondaparthy, Narasimhul;Gudem, Warangal District AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 95-211-2012 dated 30/04/2012 64 ST/3580/2012 Shameem Sulthana W/o. Md. Gouse, H.No.3-9-675, Reddy Colony, Hanamkonda Warangal Dist.

AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 195-211-2012 dated 28/09/2012 65 ST/3581/2012 B Manjula W/o. Yakub Reddy, H.No. 1-7-88/4, Hunter Road, Sahakarnagar, Hanamkonda Warangal District AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 195-211-2012 dated 28/09/2012 66 ST/3582/2012 P Sanjeev Kumar S/o. Kumara Swamy, H.No.12-8-246/24, Ramnnapet, Warangal Dist AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 195-211-2012 dated 28/09/2012 67 ST/3583/2012 Md Afzal S/o. Masood, H.No. 2-4-1560, Naear Sumanjali Function Hall, Ashok Colony, Hanamkonda Warangal District AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 195-211-2012 dated 28/09/2012 68 ST/3584/2012 Syed Azeem S/O. Syed Ali, H.No. 11-23-333, L.B. Nagar, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 195-211-2012 dated 28/09/2012 69 ST/3586/2012 G Thirupathi Reddy S/o. Malla Reddy, H.No. 3-14, Katrapally, Mulugu Mandal, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 195-211-2012 dated 28/09/2012 70 ST/3587/2012 Syed Habeeb S/o. Syed Ali, H.No. 310/F, Thimmapur, Mamnoor, Warangal District AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 195-211-2012 dated 28/09/2012 71 ST/25068/2013 A Rama Mohan Rao C/o. Vara Prasad, H.No.3-1-119, Kakatiya Colony, Hanamkonda, Warangal Dist, AP Warangal AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 195-211-2012&22-38-2012 dated 28/09/2012 72 ST/25087/2013 M Rami Reddy S/o. Gopi Reddy, Mylaram, Rayaparthi (M), Warangal Dist. AP Warangal AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 195-211-2012&22-38-2012 dated 28/09/2012 73 ST/25088/2013 N Kesava Reddy S/o. Narayana Reddy, H.No.2-47, Bheemaram (V), Hasanparthy (M), Warangal Dist. AP Warangal AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 195-211-2012&22-38-2012 dated 28/09/2012 74 ST/25520/2013 V Parvathi Devi Mallikharjuna Rao No.12-6-12/6, Bhagyalakshmi Pet, Tadepalligudem West Godavari - 534102 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-2012 dated 30/11/2012 75 ST/25573/2013 T Suresh Babu S/o, Babu Roa, H.No.4-3-78, Jangaon Mandal, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 76 ST/25574/2013 R Raghu S/o. Venkateswarlu, Palakurthy Mandal, Warangal Dist.

500 004 AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 77 ST/25575/2013 B Surya Prakash H.No.2-2-84, Old Beet Bazar, Jangaon Mandal, Warangal Dist.

AP Commissioner of Central Excise Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 78 ST/25577/2013 G Srinivas S/o. Krishnamurthy, H.no.2-1088/2a, Ganesh Street, Jangaon Mandal, Warangal Dist, AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 AP 221-259-2012 dated 31/12/2012 79 ST/25578/2013 C Ravinder Reddy S/o, Malla Reddy, H.No.11-42, Srinivas Nagar Colony, Suryapet Road, Nellutla, Jandgaon Mandal, Warangal Dist. - AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad - 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 80 ST/25579/2013 A Praveen Kumar S/o. Padmanabham, H.no.2-12-223/5, Vijayanagar, Colony, Hanamkonda, Warangal Dist.

AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 81 ST/25580/2013 R Ravi S/o. Bhaskar, H.no.6-3-1/1, Suryapet Road, Jangaon Mandal, Warangal Dist.

AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 82 ST/25582/2013 J Sunil Reddy S/o. Sanjeeva Reddy, H.No.1-77, Kakateeyapalem Post, Thorrur Mandal, Warangal Dist, AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 83 ST/25584/2013 Ch S Simhareddy S/o. Ravinder Reddy, H.No.4-3-78, Jangaon Mandal, Warangal Dist.-

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 84 ST/25635/2013 M Anil Kumar Somaiah No.11-8-178/2, NST Road, Khammam Khammam Dist.

AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 85 ST/25636/2013 E Kishan Ramachandram No.12-8-224, Santhoshi Matha Temple, Hunter Raod, Hanamkonda Warangal Dist.

AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 86 ST/25649/2013 E Sunitha W/o. Srinivas, H.No.7-7-234, Kapuwada, Warangal Dist.

AP Commissioner Of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 87 ST/25650/2013 E Srinivas H.No.7-7-234, Kapuwada, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 88 ST/25651/2013 E Sunitha W/o, Srinivas, H.No.7-7-234, Kapuwada, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 89 ST/25652/2013 E Rama W/o, Kishan, H.No.12-8-224, Ramannapet Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 90 ST/25775/2013 M Janaki Reddy Madhusudhan Reddy H.No.1-108/24a, Nandyalavariguden Atmakur Mandal Nalgonda Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 91 ST/25777/2013 G Ambarisha Jaggaiah H.No.1-6-141/28/5/1, Sriramnagar Colony, Suryapet Nalgonda Dist. - 508213 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 92 ST/25778/2013 R Mohan Rao Seethaiah V.K. Pahat Village, Chivemla Mandal, Suryapet Nalgonda Dist. 508222 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 93 ST/25779/2013 G Mallikarjuna Suryakantham H.No.1-6-141/28/5/1, Sriramnagar Colony, Suryapet Nalgonda Dist. - 508222 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 94 ST/25897/2013 G Venkatesh S/o Lingaiah, H.No.11-23-1004, Kothawada Warangal Dist.

AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: B Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 95 ST/25898/2013 Ch Sanjeeva Reddy S/o Sammi Reddy, H.No.1-7-932, Advocates Colony, Hanamkonda Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 96 ST/25900/2013 R Rama Swamy S/o. Venkaiah, H. No.1-7-1119, Advocates Colony, Hanamkonda, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad - 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 97 ST/25901/2013 D Venkateswara Rao R/o. Chintha Nekkonda, Parvathagiri Mandal, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 98 ST/25902/2013 A Ramu S/o Satyanarayana, Vikasnagar, Hanamkonda Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad - 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 99 ST/25908/2013 L Ahalya W/o Prabhakar H.No.2-4-63/a, Ramnagar, Hanamkonda Warangal Dist.

AP Commissioner Of Central Excise,Customs And Service Tax Hyderabad-Iii Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 101 ST/25950/2013 R Vatsalya W/o. Srinivas, H.No.1-7-1119, Advocates Colony, Hanakmonda, Warangal Dist.

AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 221-259-2012 dated 31/12/2012 103 ST/26769/2013 D Appi Reddy S/o. Shri Gaddi Reddy, H. No. 8-122, Lakkaram Road, Reddy Bazar, Huzurnagar, Nalgonda Dist. 508 204 AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 09-2013 dated 18/02/2013 104 ST/27067/2013 P Ravi Kumar S/o. Sri. P. Meeraiah, H.No.1-90-111, APHB Colony, Miryalaguda Nalgonda Dist.-508 207 AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 20-26-2013 dated 18/03/2013 105 ST/27079/2013 V Madhav Reddy S/o. Shri. V. Laxma Reddy Madamadka Village, Shakelly Post, Devarkonda Nalgonda Dist. - 508248 Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 10-14-2013 dated 25/02/2013 106 ST/27080/2013 S Srinivasulu H. No. 11-115, Subhash Road, Devarkonda-508248 Nalgonda Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 10-14-2013 dated 25/02/2013 107 ST/27081/2013 A Bhaskar Reddy H.No.20-08/1, Gandhi Nagar, Devarakonda-508248 Nalgonda Dist. - 508248 AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 10-14-2013 dated 25/02/2013 108 ST/27084/2013 R Srinivasulu H.No.20-291/1, M.k.r. Nagar, Devarkonda Nalgonda Dist. - 508248 AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 10-14-2013 dated 25/02/2013 109 ST/27085/2013 L Hanumanthu H. No. 20-328/1, Kondalrao Nagar, Devarkonda-508 248 Nalgonda Dist.

AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 10-14-2013 dated 25/02/2013 110 ST/27126/2013 Y Vijaya Laxmi W/o. Sri Y. Linga Reddy, H. No. 18-1358, Vasavi Colony, Ashok Nagar, Miryalaguda-508207 Nalgonda Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Op: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 20-26-2013 dated 18/03/2013 111 ST/27127/2013 P Srinivasa Reddy Plot No.278, Chandragiri Villas, Pittampally Road, Charlapally Village Nalgonda Dist. - 508001 Andhra Pradesh Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 20-26-2013 dated 18/03/2013 112 ST/27128/2013 Y Revanth S/o. Sri Y. Linga Reddy, H.no. 18-1358, Vasavi Colony, Ashok Nagar, Miryalaguda-508207 Nalgonda Dist.

AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 20-26-2013 dated 18/03/2013 113 ST/27129/2013 Y Linga Reddy S/o. Sri Ram Reddy, H.no. 18-1358, Vasavi Colony, Ashok Nagar, Miryalaguda-508207 Nalgonda Dist.

AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad - 500 004 Andhra Pradesh 20-26-2013 dated 18/03/2013 114 ST/27131/2014 L Sridevi Plot No.359, Chandragiri Villas, Pittamapally Road, Charlapally Village Nalgonda Dist. 508001 Andhra Pradesh Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 1-2-2013 dated 18/01/2013 115 ST/27134/2013 M Venkat Reddy S/o. Boda Reddy, H. No. 1-156, Bommakal, Vemulapally Mandal Nalgonda Dist. - 508374 AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 28-29-2013 dated 28/03/2013 116 ST/27140/2013 M Satyanarayana S/o. Meenaiah, Nemmikal Village, Atmakur, Suryapet Taluq, Nalgonda Dist. - 508212 AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 89-2013 dated 25/04/2013 117 ST/27141/2013 R Seetha Rama Rao S/o. R. Mohan Rao, Vatti Khammam Pahad Village, Chivemla Mandal Suryapet 508 213 Nalgonda Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 28-29-2013 dated 28/03/2013 118 ST/27297/2013 Y Nageswar Rao S/o Y Guruvaiah, H. No. 13-144/1, Ashok Nagar, Miryalaguda - 508207, Nalgonda Dist.

AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 87&88-2013 dated 25/04/2013 119 ST/27315/2013 S Ramesh Kumar H.No.5-29, Gudibanda (village), Kodad Mandal, Nalgonda Dist. - 508238 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 87&88-2013 dated 25/04/2013 120 ST/27316/2013 Sm Kiranmai W/o. Shri.s. Ramesh Kumar, H.No.5-29, Gudibanda (village), Kodad Mandal, Nalgonda Dist. - 508238 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 30-32-2013 dated 28/03/2013 121 ST/27398/2013 K Hymavathi W/o. Sammaiah, H.No. 3-3-57, Gandhinagar Street, Narsampet-506132 Warangal Dist.

AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 122 ST/27399/2013 G Venkateswarlu S/o. Lingaiah, H. No. 11-25-1004, Kothawada Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 123 ST/27400/2013 G Buchi Babu S/o. Muthaiah, H No. 4-3, Ingurthy Village, Kesamundram (m) Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 124 ST/27401/2013 D Venugopal S/o. Veera Swamy, H.no. 16-7-225/1, Dayanand Colony, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 125 ST/27402/2013 P Kumara Swamy S/o. Rajaiah, H. No. 12-8-246/15, Santhosimatha Temple, Hunter Road, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 126 ST/27403/2013 P Kumara Swamy S/o. Rajaiah, H. No. 12-8-246/15, Santhosimatha Temple, Hunter Road, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 127 ST/27404/2013 B Sydulu S/o. Pullaiah, H. No. 4-4-65/a, New Bazar, Mahabubabad Warangal Dist.

AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad - 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 128 ST/27405/2013 Md Khalid S/o. Habeebuddin, H No. 11-23-1368, LB Nagar, Warangal Dist.

AP Commissioner Of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 129 ST/27406/2013 P Sravanthi D/o. Raji Reddy, Flat No. 304, Laxmisai Residency, Kln Reddy Colony, Hanamkonda Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 130 ST/27407/2013 K Rajani D/o. Ravi Kumar, H No. 16-9-545, Puppalagutta Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad, - 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 131 ST/27408/2013 L Prabhakar S/o. Venkatanarsaiah, H. No. 2-4-623/a, Ramnagar, Hanumkonda Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad- 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 132 ST/27409/2013 K Veera Reddy S/o. Bhadra Reddy, C/o. Chenna Reddy, Warangal Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 133 ST/27410/2013 A Padmawathi W/o. Prasad Rao, H. No. 7-1-136, Hanamkonda Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad, - 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 134 ST/27411/2013 K Ramachander S/o. Sampath Kumar, H.No. 16-9-543, Puppalaguntta Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 135 ST/27412/2013 B Shekar S/o. Sangeetha Rao, H. No. 12-85, Torrur Mdl Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 136 ST/27413/2013 A Nagi Reddy S/o. Narasimha Reddy, H.No. 12-43, Torrur Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 137 ST/27415/2013 A Sampath Reddy S/o. Sathi Reddy, H No. 15-147, Sd Road, Narsampet Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 138 ST/27416/2013 M Jayasri W/o. Vinod Kumar, H. No. 15-7-64, Ramannapet Warangal Dist.

AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 139 ST/27466/2013 K Leela W/o. Govinda Rao, H No. 15-7-77, Ramannapet Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 140 ST/27467/2013 P Rajani S/o. Vemana Reddy, H No. 3-144, Macherla (v), Hasanparthy (m) Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad - 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 141 ST/27468/2013 P Jagan Mohan S/o. Satyanarayana, H No. 14-7-64, Ramannapet Warangal Dist.

AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 142 ST/27469/2013 G Laxminarayana S/o. Sailu, Kothawada Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 143 ST/27475/2013 P Veman Reddy S/o, Dharma Reddy, Macherla (v), Hasanparthy (m), Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax, Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 144 ST/27476/2013 B Venkateswarlu S/o. Ramaiah, H No. 15-7-64, Ramannapet, Warangal Dist.

AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 145 ST/27479/2013 G Karunakar Reddy S/o, Raji Reddy, H.No.5-11-854, KUC X Road, Hanmkonda, Warangal Dist.

AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 146 ST/27480/2013 L Kavya Reddy D/o, Laxma Reddy, H.No.1-8-32/e2, Siri Residency, Balasamudram, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 147 ST/27482/2013 Ch Sridhar Reddy S/o. Prathap Reddy, H. No. 2-12-175, Vidyaranyapuri, Hanamkonda Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 148 ST/27485/2013 Md Fasiuddin S/o. Osman, H No. 11-23-2199, Teacher's Colony, Lb Nagar, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 149 ST/27486/2013 T Gopala Swamy S/o. Haiah, H.No.11-29-311/1, Ramanadhapuri-11, Bank Colony, Warangal Dist.

AP Commissioner of Central Excise,Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 150 ST/27488/2013 P Padmavathi W/o, Satyanarayana, H.No.15-569, Ramannapet, Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 151 ST/27490/2013 P Sudarshan S/o. Rajaiah, Madapelly, Nallabelli (m), Puppalagutta Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 38-86-2013 dated 19/04/2013 152 ST/27493/2013 S Ravi Kumar S/o. Venkateshwara Rao, H No. 5-11-106, Naimnagar, Hanamkonda Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad, - 500004 Andhra Pradesh 38-86-2013 dated 19/04/2013 153 ST/27561/2013 S M Kiranmai W/o. Shri S. Ramesh Kumar, H No. 5-29, Gudibanda(village) Kodad Mandal Nalgonda Dist. 508 238 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 93&94-2013 dated 30/04/2013 154 ST/27665/2013 P Bhagya Laxmi W/o. Kumara Swamy, H.No.12-8-246, Santhosimatha Temple, Hunter Road Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 98-99-2013 dated 31/05/2013 155 ST/27666/2013 V Naga Laxmi Laxmi W/o, Srinivasa Rao, Main Road Sattupally, Khammam Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 98-99-2013 dated 31/05/2013 156 ST/27822/2013 R Seetha Rama Rao S/o. R. Mohan Rao, Vatti Khammam Pahad Village, Chivemla Mandal Suryapet-508213 Nalgonda Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 157 ST/27823/2013 N Bala Raju S/o. Hanumaiah, H.no. 4-61, Marrigadda Village Chandurthy Mandal Karimnagar AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 158 ST/27824/2013 N Srinivasa Rao S/o. Satyanarayana, H No. 4-92/1, Timbur Rama Rao Street, Sathupally-507303, Kammam AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 145-149-2013 dated 23/08/2013 159 ST/27889/2013 N Srinivasa Rao S/o. Satyanarayana, H No. 4-92/1, Timbur Rama Rao Street, Sathupally-507303, Kammam AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 160 ST/27890/2013 N Kishore S/o. Yoganandam, H No. 3-2-56/5/4, Rajiv Gunj Khammam District AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 161 ST/27891/2013 N Anuradha W/o N.s. Narayana, H No. 3-2-56/5/4. Rajiv Gunj Khammam District AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 162 ST/27892/2013 V Srinivas Rao S/o. Mohan Rao, C/o. Hari Photo Studio, H No. 17-110, Main Road, Sathupally-507303 Khammam District AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 163 ST/28016/2013 Md Ghouse S/o. Abbas, H. No. 3-9-675, Yadhavnagar, Hanamkonda Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 165 ST/28018/2013 M Aruna W/o. Raji Reddy, Srinivas Ramanujam Concept School, (v) Unikicherla, (m), Dharmasagar, Warangal Dist.- 506370 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 166 ST/28019/2013 T Vijaya W/o.jayapal,H.No.11-23-1705, LB Nagar Warangal AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 167 ST/28020/2013 T Vijaya W/o. Jayapal, H.No.11-23-1705,LB Nagar Warangal AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 168 ST/28065/2013 P Kusuma W/o. Koteswara Rao, H.No.2-1 200, Ashoknagar, Manuguru Khammam - 507117 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 169 ST/28067/2013 B Venkata Ravi S/o. Viswanadham,H.No.8-2-131/1, Sundaraiah Nagar, Bandarugudem Khammam 507 117 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 170 ST/28068/2013 N Srinivasa Rao S/o. N.V. Koteswara Rao, H .No. 8-1 72/1, Bandarugudem Khammam 507 117 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 171 ST/28069/2013 Ch. Sujatha W/o. Sudhakar Reddy, H.No. 2-4-1486, Ashok Colony, Hanamkonda, Warangal Dist. AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 172 ST/28070/2013 P. Veman Reddy S/o. Dharma Reddy, H.No.3-114, Mucherla (V) Hasanparthy Mandal 506731 Warangal Dist. AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 173 ST/28071/2013 G Ranga Rao S/o.Satyanarayana, H.No.1-63-j, Annampet (M), Pinapaka Khammam - 507117 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 174 ST/28072/2013 V Narasimha Rao S/o.seshaiah, H.No.9-2-368, Opp:suraksha Bus Stand, Bandarugudem Khammam 507 117 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 175 ST/28073/2013 P Shiva Kumari W/o, Appa Rao, H.No.1-1-268/2, Bandarugudem Khammam Dist. 507117 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 176 ST/28075/2013 N Venkataiah S/o,ramaiah, H.No.9-1-234/1, Bandarugudem Khammam Dist. 507117 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 177 ST/28097/2013 N Narasimha Rao S/o, Bullaiah, H.No.9-1-234/1, Bhagatsinghnagar, Manuguru Khammam Dist. 507117 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 178 ST/28098/2013 V Gouri Shankar S/o, Thrinath Rao, H.mo.10-8, Laxminagaram (v), Dummegudem (m), Khammam Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 179 ST/28099/2013 N Ramesh S/o, Gopaiah, H.No.9-1-234/1, Bangarugudem, Khammam Dist. 507117 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 180 ST/28135/2013 Y Subrahmanyam S/o. Venkata Gopal Rao, H.No.8-1-193/2, Bandarugudem Khammam Dist- 507117 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 181 ST/28136/2013 Ch Ramesh Babu S/o, Shankar Lingam, H.No.2-12-414/1, Vidaranyapuri, Hanamkonda Warangal Dist.

AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 182 ST/28226/2013 V Praveen S/o. Madhava Rao, H.No. 11-117, Ramalayam Road, Madhira-507203 Khammam District AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 145-149-2013 dated 23/08/2013 183 ST/28227/2013 Ravi Koteswara Rao S/o. Narayana, Saibaba Remple Street, Madhira-507203 Hyderabad AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 145-149-2013 dated 29/08/2013 184 ST/28228/2013 S Rama Krishna S/o. Venkkatarao, Tekubaka Village, Kunavaram Mandal Khammam District AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 110-141-2013 dated 31/07/2013 185 ST/28477/2013 U Sudha Devi House No.2-10-1938, Bhagya Nagar, Karim Nagar District - 505002 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 152&153-2013 dated 18/09/2013 186 ST/28478/2013 Chilagani Bosaiah House No.8-07-342, 3, T.N.G.Os. Colony, Ganesh Nagar, Karim Nagar Dist. 505002 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 152&153-2013 dated 18/09/2013 187 ST/22369/2014 A Lavanya D/o Malliah, H.No. G.D 228, Ganga Colony, Ramakrishanapur, Mandamarri Adilabad - 504301 Telangana Commissioner of Customs, Central Excise and Service Tax, Guntur P.B.No. 331, C.R. Building, Kannavari Thota, Guntur 520 004 Andhra Pradesh 21-2014-15 dated 15/04/2014 188 ST/22467/2014 S V Arun Kumar H. No. 81-128-a4, Nr Vijetha Public School, Venkateswara Nagar Kurnool 518 002 AP Commissioner of Customs, Central Excise and Service Tax, Guntur P.B.No. 331, C.R. Building, Kannavari Thota, Guntur 520 004 Andhra Pradesh 16-2014 dated 24/04/2014 189 ST/22469/2014 M B Gangadhar Reddy S/o. M Ayyappa Reddy D. No. 25/28, Sanjeeva Nagar, Nandyal Kurnool 518 001 AP Commissioner of Customs, Central Excise and Service Tax, Guntur P.B.No. 331, C.R. Building, Kannavari Thota, Guntur 520 004 Andhra Pradesh 17-2014 dated 22/04/2014 190 ST/22471/2014 Ch Jacob D No.37/1375, Seshadrinagar, N D K Road, B Camp Kurnool 518 001 AP Commissioner of Customs, Central Excise and Service Tax, Guntur P.B.No. 331, C.R. Building, Kannavari Thota, Guntur 520 004 Andhra Pradesh 13-2014 dated 22/04/2014 191 ST/22477/2014 G Pullareddy H.No. 25/216, Srinivasa Nagar, Nandyala Kurnool 518 002 AP Commissioner of Customs, Central Excise and Service Tax, Guntur P.B.No. 331, C.R. Building, Kannavari Thota, Guntur 520 004 Andhra Pradesh 14-2014 dated 25/04/2014 192 ST/22478/2014 S Nagarjuna Kumar S/o, Late St Rangaiah, D. No. 10/35, Kothapeta, Dhone Kurnool 518 002 AP Commissioner of Customs, Central Excise and Service Tax, Guntur P.B.No. 331, C.R. Building, Kannavari Thota, Guntur 520 004 Andhra Pradesh 15-2014 dated 24/04/2014 193 ST/22572/2014 Amancharrla Pattabhi S/o Subba Rao, D No. 26-12-7136, Shar Colony, Bhaktavatsala Nagar Extension, Nellore AP Commissioner of Customs, Central Excise and Service Tax, Guntur P.B.No. 331, C.R. Building, Kannavari Thota, Guntur 520 004 Andhra Pradesh GUN-EXCUS-COM-013-14-15 dated 19/05/2014 194 ST/22629/2014 Surya Prakash S/o. Rajaiah, D.No.5-155, Railway Station Road, Venkatagiri Nellore AP Commissioner of Customs, Central Excise and Service Tax, Guntur P.B.No. 331, C.R. Building, Kannavari Thota, Guntur 520 004 Andhra Pradesh 53&54-2014 dated 13/05/2014 195 ST/22630/2014 Choppa Venkata Chalapathi S/o. Venkata Subbaiah, D.No.5/81, Cross Road, Venkatagiri Nellore AP Commissioner of Customs, Central Excise and Service Tax, Guntur P.B.No. 331, C.R. Building, Kannavari Thota, Guntur 520 004 Andhra Pradesh 87&88-2013 dated 25/04/2013 196 ST/22577/2014 Kalavakuru Mahidhar Reddy S/o. Chandhrasekara Reddy, D.No.23-1409/2, Ramesh Reddy Nagar, Nellore Dist.-AP Commissioner of Customs, Central Excise and Service Tax, Guntur P.B. No. 331, C.R. Building, Kannavari Thota, Guntur 520 004 Andhra Pradesh GUN-EXCUS-COM-014-14-15 dated 19/05/2014 197 ST/1429/2012 CH. Sujatha W/o. Sudhakar Reddy H.No.2-4-1486, Ashok Colony, Hanamkonda, Warangal Dist., AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh 30-2012 dated 05/03/2012 198 ST/27068/2013 T. Padma W/o. T. Viswarup Chary, Plot No.B-6, Sir Tirumala Arcade, 11-13-1111/2, Green Hills Colony, Road, No.1, Kothapet, Saroornagar, Hyd, AP 500 036 Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad, - 500004 Andhra Pradesh 20-26-2013 dated 18/03/2013 199 ST/27069/2013 L Dharmendar Reddy S/o. L. Joga Reddy, Plot No.359, Chandragiri Villas, Pittampally Road, Char Nalgonda Dist, - 508001 AP Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp LB Stadium Road, Basheerbagh, Hyderabad - 500 004 Andhra Pradesh 87&88-2013 dated 18/03/2013 Appearance:

Mr. B.G. Chidananda, Mr. Rajesh Kumar, Mr. Lalait Mohan Chandna & Mr. Shiva Reddy, Advocate/CA For the Appellants Mr. A.K. Nigam, Mr. R. Gurunathan, Mr. N. Jagdish & Mr. Mohd. Yusuf, AR For the Respondents CORAM:

HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 11/11/2014 Date of Decision: 05/12/2014 Order Per: B.S.V. MURTHY In all the appeals the issue involved is common and therefore a decision was taken to list all these appeals together for hearing and accordingly the learned advocates appearing for all the appellants have been heard and this order is being passed.

2. The brief facts are as under:

a) Andhra Pradesh State Road Transport Corporation (APSRTC) called for applications from private entrepreneurs for supply of buses under hire scheme for operation on the identified intra and inter-state route.

b) The conditions between the parties inter-se was also provided in the tender document which was formalized in the form of a contract/agreement on the contract being awarded to the appellants.

c) Para 36 of the tender document states that the entrepreneur has to operate the bus on the route allotted.

d) The entrepreneur is also barred from operation of the vehicle illegally on the notified routes which would invite termination of the agreement.

3. Learned advocates appearing for all the parties agreed that all agreements have similar clauses and facts involved are also same.

4. After receiving applications from various entrepreneurs, with selected buyers, agreements were entered into and the relevant details of the agreements entered into by the Road Transportation Corporation with the appellants are as under:

a) The owner of the bus essentially was directed to operate the bus in the allotted route and the agreement also permits the Road Transport Corporation to employ their conductors to collect the fares decided by the Government.

b) The operation of the buses was as per the tender document and it is the sole responsibility of the entrepreneur to obtain the requisite permit.

c) As per clause 5(iv) of the Agreement the owner of the bus was made liable for all the claims that may arise due to statutory violations out of the operations.

d) The corporation as per Para 4(v) of the agreement agrees to pay the owner the agreed rate of per operated KM.

e) The owner would submit the bills for payment to the Road Transport Authority based on the distance operated during respective period.

f) The corporation only agrees to reimburse the fine, compounding fees etc., imposed by the Court, RTA or STA against the permit holder under Section 86 of Motor Vehicles Act when the vehicle has plied for the corporation.

g) That as per the agreement the APSRTC has the right to collect fare on passengers and luggage etc.,

h) The owner is contractually required to maintain vehicle log book

i) It is also agreed that the corporation would have the right to fix up the timings enroute and the owners shall ply the vehicle on the schedule of timings furnished by the corporation. [Clause 9]

j) The owner would also be liable for the penalties imposed by the Corporation for the violations identified in the Agreement at Annexure-I [Clause 10 (i)]

k) The owner/family members cannot indulge in operation of their other vehicles as contract carriage or All India Tourist Vehicles nor own or operate travel agencies in their name or in the name of their family members. [Clause 11(iii)]

l) The Annexure to the agreement at Sl. No. 7 empowers the Corporation to impose penalty of Rs. 100/- per hour for non-adherence to the schedule of timings including running late on the permitted route.

m) There is a penalty for plying on a route not authorized by the permit on the appellants. [Sl. No. 8]

5. Now we take up consideration under different headings of defence. All the advocates either argued the case and presented their points or adopted other points argued. For convenience, we are not mentioning names while discussing points.

5.1. Joint operation:

5.1.1. It was submitted that the activity involved as per the agreement does not amount to renting of cabs by the appellants at all. The fact that appellants during the period in dispute held a stage carriage permit in their name and as per the contract appellants are required to undertake stage carriage operations which they are required to do as per the Motor Vehicles Act 1988 would show that the cab is not rented out for another person to avail the services of transportation of persons. It was submitted that the agreement is in the nature of parties jointly providing stage carriage service to individual commuters and the service of transportation is not provided to the hirer of the vehicle (APSRTC) by the owner.

5.1.2. It was submitted that this is a fact which distinguishes these cases from all the other cases decided by the Courts on the issue. As per the Motor Vehicles Act 1988, a contract carriage permit holder can provide the vehicle on hire but a person who holds a stage carriage permit cannot provide the vehicle on hire to any other person and such hire would tantamount to transfer of permit and the route as well and hence such hiring or renting is legally impossible independent of the permit.

5.1.3. The learned counsel submitted that the expression hiring or renting of cab should be understood to mean that a customer is merely enabled to make use of the vehicle by travelling in the vehicle for the periods provided in the agreement. The learned counsel placed reliance on the decision of the Honble High Court of Uttarakhand in the case of Commissioner Customs and Central Excise Vs. Sachin Malhotra and others reported in 2014 SCC Online Utt 1855 wherein it was held that unless there is control, which is passed to the hirer under the rent-a-cab scheme, there cannot be a taxable transaction under Section 65(105) (o) read with Section 65(91) of the Finance Act, 1994.

5.1.4. Learned counsel on behalf of the appellants relied upon paragraphs 36, 37 and 38 of the tender forming the basis for agreement entered into between the APSRTC and the appellants to submit that these terms show the nature of the contract and it comes out clearly that it is a joint operation. The relevant paragraphs of the tender are as under:

36. The entrepreneur has to operate the bus on the route allotted.

37. The entrepreneur shall not allow operation of any other bus owned by him/her or belonging to his/her family members illegally on the notified routes infringing the monopoly of Corporation and in case of violation, he /she is liable for action which includes termination of agreement.

38. The entrepreneur or his/her family member shall not indulge in operation of their other vehicles as contract carriages or all India Tourist vehicles nor own or operate travel agencies either in their name or in the name of his /her family members. Any violation of the condition entitles the Corporation to terminate the contract by issuing one month notice. 5.1.5. We find that the claim of the appellants is that the conditions in the tender reproduced above and in the agreement and the nature of agreement between two parties amount to a joint operation. In this case the appellants who provide the buses are paid on the basis of number of kilometers run per day in the permitted route as per the stage carriage system. Even if the bus runs empty and no passenger travels, APSRTC is bound to pay the amount agreed upon between the two parties per kilometer. Similarly even if the bus runs with double the capacity of passengers and APSRTC makes huge profit, the appellants do not get any benefit whatsoever. In fact the agreement provides that even in case the conductor is not provided by the APSRTC, the driver is required to collect the fare from the passengers but the learned counsel for the appellants did not show any clause where APSRTC is required to make any payment for absence of the conductor. Therefore whatever be the situation, the appellants get only the payment agreed upon per kilometer and nothing more. This agreement is similar to an agreement for renting of shops, hotels etc to the customers. In case of renting also, even if the hotel makes huge profit, the owner of the premises does not get any share in the profit. He only gets the amount of rent. Similarly in the case of shops also if the shop is hired by a person, he pays only the rent and nothing more. Therefore the nature of agreement here is very very clear that this is not a joint operation. In fact the agreement is one sided. Para 11 (i) provides that in case of any dispute or disagreement between the owner and the officers of the Corporation with regard to the interpretation of the terms and conditions of this agreement, penalties or fines, amounts due, the decision of the Regional Manager of the Corporation shall be final. Here the person who is taking the vehicle determines the dispute between the two parties also. We are unable to understand how this can be considered as joint operation.

5.1.6. It was also submitted that the agreement is in the nature of parties jointly providing stage carriage service to individual commuters and the service of transportation is not provided to the hirer of the vehicle by the owner which is distinguishable from all the other cases considered by the Courts. We have already discussed and considered and came to the conclusion that this is not a joint operation. In terms of Para 8(ii), the owner is required to emboss the APSRTC emblem on side of the vehicle at their cost. The owner is required to keep the RC book of the Corporation and the Corporation will issue a certificate issued by RTA in lieu of RC book and the RC book will be given to the owner of the vehicle for a period of 3 days in a quarter. These two clauses in the agreement clearly show that as far as the public is concerned, stage carriage service is provided only by APSRTC. From the agreement, clauses of the agreement and the terms used in the agreement, it is quite clear that both the parties to the agreement make it known to the public at large who are not aware of the intricate parts of the agreement that bus running in the route with the stage carriage permit is run by APSRTC. This is another reason why we cannot accept the claim that this is a joint operation.

5.2. Buses with stage carriage permit cannot be hired.

5.2.1. The next submission was that a contract carriage permit holder can provide the vehicle on hire but a person who holds a stage carriage system cannot provide the vehicle on hire to any other person and such hire would tantamount to transfer of permit and the route as well and hence such hiring or renting is legally impossible independent of the permit.

5.2.2. If the parties have entered into an agreement which is contrary to the provisions of any law, it is for the law enforcing authority to take proper action. The contract is between the two parties and if both of them have no grievance with the proposition and entered into an agreement, it is voidable at the option of the person who did not know the legal provision. It is for the parties concerned or for the law enforcing authority to take proper action. In this case if the contract between APSRTC and the appellants was illegal and contrary to law, it was for the authorities who enforce Motor Vehicles Act 1988 to take action and ensure that the stage carriage permit issued to the appellants is withdrawn and appellants are visited with penalty, if any, imposable under the law. Apparently State Transport Authorities have not taken any such action. It is not for us to examine this aspect. Our examination has to be limited to examine the facts of case and agreement to arrive at the nature of transaction between the parties to see whether the transaction is covered by the definition of service or not. In fact the agreement itself provides that APSRTC emblem would be embossed on the vehicle. If the appellants arguments are accepted, this itself is wrong and contrary to the legal provisions. Taking the fact that we ourselves are considering more than 250 agreements, it cannot be said that the State Transport Authorities were totally ignorant and allowed such illegal transaction to take place. If we see the agreement, the word hired is used in several places. It is very clear that the authorities understood that vehicles were being hired. We will come to the legal aspect of hiring and renting later. But the fact remains that whoever looks at the agreement, would understand it as an agreement for hiring of buses only. In fact the introductory part of the agreement starts with the sentence APSRTC proposes to hire buses of private operators to ply on notified routes, routes covered by draft schemes or on any route coverage by a permit either pacca or temporary issued by either STA or RTA. In the tender document also, the heading reads tender schedule for hiring of private buses under hire scheme. In fact in the invitation for application from private entrepreneurs it is specifically said that proposal is to hire buses under hire scheme for operation on the identified intra and inter-state routes. The very fact that the tender is for intra as well as the inter-state routes, would also lead to a conclusion that APSRTC authorities were clear that not only the provisions of State enactment/rules framed under Motor Vehicles Act but even the other State enactments and Rules did not bar such an agreement.

5.2.3. Even though it was submitted during the hearing as well as in the written synopsis that hiring or renting is legally impossible independent of the permit, no specific provision under the Motor Vehicles Act 1988 was quoted. A brief perusal of the conditions that may be attached by the Road Transport Authority while granting stage carriage permit does not reveal any such condition. For ready reference, Section 72 of Motor Vehicles Act is reproduced below:

72. Grant of stage carriage permits.-

(1) Subject to the provisions of Section 71, a Regional Transport Authority may, on an application made to it under section 70, grant a stage carriage permit in accordance with the application or with such modifications as it deems fit or refuse to grant such a permit:

Provided that no such permit shall be granted in respect of any route or area not specified in the application.

(2) The Regional Transport Authority, if it decides to grant a stage carriage permit, may grant the permit for a stage carriage of a specified description and may, subject to any rules that may be made under this Act, attach to the permit any one or more of the following conditions, namely

(i) that the vehicles shall be used only in a specified area, or on a specified route or routes;

(ii) that the operation of the stage carriage shall be commenced with effect from a specified date;

(iii) the minimum and maximum number of daily trips to be provided in relation to any route or area generally or on specified days and occasions;

(iv) that copies of the time-table of the stage carriage approved by the Regional Transport Authority shall be exhibited on the vehicles and at specified stands and halts on the route or within the area;

(v) that the stage carriage shall be operated within such margins of deviation from the approved time-table as the Regional Transport Authority may from time to time specify;

(vi) that within municipal limits and such other areas and places as may be prescribed, passengers or goods shall not be taken up or set down except at specified points;

(vii) the maximum number of passengers and the maximum weight of luggage that may be carried on the stage carriage, either generally or on specified occasions or at specified times and seasons;

(viii) the weight and nature of passengers luggage that shall be carried free of charge, the total weight of luggage that may be carried in relation to each passenger, and the arrangements that shall be made for the carriage of luggage without causing inconvenience to passengers;

(ix) the rate of charge that may be levied for passengers luggage in excess of the free allowance;

(x) that vehicles of a specified type fitted with body conforming to approved specifications shall be used:

Provided that the attachment of this condition to a permit shall not prevent the continued use, for a period of two years from the date of publication of the approved specifications, of any vehicle operating on that date;

(xi) that specified standards of comfort and cleanliness shall be maintained in the vehicles;

(xii) the conditions subject to which goods may be carried in the stage carriage in addition to or to the exclusion of passengers;

(xiii) that fares shall be charged is accordance with the approved fare table;

(xiv) that a copy of or extract from, the fare table approved by the Regional Transport Authority and particulars of any special fares or rates of fares so approved for particular occasions shall be exhibited on the stage carriage and at specified stands and halts;

(xv) that tickets bearing specified particulars shall be issued to passengers and shall show the fares actually charged and that records of tickets issued shall be kept in a specified manner;

(xvi) that mails shall be carried on the vehicle subject to such conditions (including conditions as to the time in which mails are to be carried and the charges which may be levied) as may be specified;

(xvii) the vehicles to be kept as reserve by the holder of the permit to maintain the operation and to provide for special occasions;

(xviii) the conditions subject to which the vehicle may be used as a contract carriage;

(xix) that specified arrangements shall be made for the housing, maintenance and repair of vehicle;

(xx) that any specified bus station or shelter maintained by Government or a local authority shall be used and that any specified rent or fee shall be paid for such use;

(xxi) that the conditions of the permit shall not be departed from, save with the approval of the Regional Transport Authority;

(xxii) that the Regional Transport Authority may, after giving notice of not less than one month,

(a) vary the conditions of the permit;

(b) attach to the permit further conditions:

Provided that the conditions specified in pursuance of clause (i) shall not be varied so as to alter the distance covered by the original route by more than 24 kilometers, and any variation within such limits shall be made only after the Regional Transport Authority is satisfied that such variation will serve the convenience of the public and that it is not expedient to grant a separate permit in respect of the original route as so varied or any part thereof;

(xxiii) that the holder of a permit shall furnish to the Regional Transport Authority such periodical returns, statistics and other information as the State Government may from time to time prescribe;

(xxiv) any other conditions which may be prescribed.

5.2.4. In the stage carriage permits also the samples of which have been attached and produced before us, we did not find any specific condition barring the stage carriage permit holder to provide the vehicle on hire. In fact in one of the permits issued to Shri. Varuna Malla Reddy Varu, son of Hanumantha Reddy for Vehicle Registration No. AP15X9333, in the bottom in the capital letters HIRE WITH RTC has been indicated. It is not clear who wrote this and when was it written. But it is an indication that hiring is not barred. Nevertheless it is also seen that in a few permits which we perused and produced before us did not reveal any restriction regarding hiring or renting.

5.3. Limitations for the hirer:

5.3.1. Another submission that was made regarding hiring or renting was that hiring or renting of cab should be understood to mean that a customer is merely enabled to make use of the vehicle by traveling in the vehicle for the periods provided in the agreement. In fact the agreement entered into between the appellants and the APSRTC is quite clear that APSRTC is hiring the vehicles which have stage carriage permits in the routes specified and they are required to run according to the timings specified by APSRTC. In these cases the intention of hiring the buses itself is to run them as stage carriages in terms of the agreement. After renting or hiring a cab, what should be done with them and how to use them is covered by the terms of the agreement and that is clearly available in the agreements. So long as the agreement provides for utilization of the rented or hired vehicle for the purpose for which it is being used and both the parties understand it as hiring, we cannot import any other meaning from elsewhere. The submission that meaning of hiring or renting is mere enablement of the customer for traveling in the vehicle only, in our opinion, does not emerge either from the agreement or from the law.

5.4. Difference between contract carriage and stage carriage 5.4.1. Since we have taken a view that a vehicle with the stage carriage permit can be rented/hired in the absence of any specific provision barring such renting or hiring, we do not consider it necessary to examine the difference between the contract carriage and stage carriage even though it was the appellants submission that a contract carriage can be rented out but not the stage carriage and time was spent in explaining the provisions relating to both.

5.5. Effect of non transferability clause in respect of stage carriage permits 5.5.1. Another submission made was that according to Section 82 of Motor Vehicle Act 1982, a permit shall not be transferable from one person to another except with the permission of the transport authority which granted the permit and shall not, without such permission, operate to confer on any person to whom a vehicle covered by the permit is transferred any right to use that vehicle in the manner authorized by the permit. It can be seen that a permit can be transferred from one person to another with the permission of transport authorities. In these cases the permit is not transferred. The terms of the agreement would show that all claims that may arise due to statutory violations out of the operations would be responsibility of the owner. This shows that owner remains responsible for the liability that arises. Further it is also provided in the agreement that the corporation shall pay fines, compounding fees etc imposed by a Court, RTA or STA against the permit holder under Section 86 of the MV Act for contravention of any provision of law provided that such contravention or violation has occurred when the vehicle has allotted for the Corporation. This shows that the operation of the vehicle is in the name of the stage carriage permit holder only so if the provisions of MV Act are violated, APSRTC reimburses the compounding fee, fines etc. This shows that the agreement has been drafted carefully to ensure that conditions of Motor Vehicles Act are not violated and at the same time the hiring conditions imposed by APSRTC are implemented as per the agreement. Agreement appears to have been drafted carefully to ensure that the agreement is not in violation of the provisions of Motor Vehicles Act. In any case there is no enquiry as to whether APSRTC had taken permission from the Transport Authority to ply the vehicles which are in the name of permit holder on their account. Nevertheless as we have already observed vehicle has been hired and agreement has been drafted in such a manner that while the vehicle remains hired, the provisions of Motor Vehicles Act are not violated and agreement is not in contravention of the provisions of Motor Vehicles Act.

5.6. Difference between hiring and renting 5.6.1. The appellants relied upon the provisions of Section 72 of Motor Vehicles Act to submit that vehicles can be used only in a certain area in a certain route, and subject to other conditions imposed therein. We have already considered the issue and taken note of the fact that the agreement has been drafted in such a manner that the provisions of Motor Vehicles Act are not violated. Lot of stress was laid on the observations of the Honble High Court of Uttarakhand that under rent-a-cab service, two essential requirements are to be fulfilled namely vehicle can be operated anywhere and there should be no restriction and the hirer or the person who had rented the cab should be able to use it whenever and wherever he requires the vehicle. It was submitted that both these aspects are not fulfilled in this case and therefore the service is not covered by rent-a-cab scheme at all. Before we proceed to consider the decision of the Honble Uttarakhand High Court in the case of Commissioner Customs and Central Excise Vs. Sachin Malhotra and others, relied upon for this purpose, it would be appropriate in our opinion to examine the definition and interpret the definition without being influenced by any judicial precedents or observations so that a laymans understanding of the law can be first considered before we proceed to consider judicial precedents.

5.6.2. The definition of rent-a-cab scheme and definition of relevant expressions before 2007 in the Finance Act, 1994 were as under:

According to Section 65 (20) Cab means a motor cab or maxi cab.

65 (91) rent-a-cab scheme operator means any person engaged in the business of renting of cabs.

Section 65(105) defines taxable service as any service provided or to be provided:

(o) to any person, by a rent-a-cab scheme operator in relation to the renting of a cab.

After 2007, the definition of cab reads as under:

Section 65(20) of Finance Act, 1994 : A cab means (i) a motor cab or iii) a maxi cab, or (iii) any motor vehicle constructed or adapted to carry more than 12 passengers excluding the driver, for hire or reward;

Provided that the maxi cab referred to in sub-clause (ii) or motor vehicle referred to in sub-clause (iii) which is rented for use by an educational body imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre, shall not be included within the meaning of cab.

According to Section 65(91) of Finance Act, 1994, rent a cab operator means any person engaged in the business of renting of cabs.

According to definition of taxable service, any service provided or to be provided to any person by a rent a cab operator in relation to the renting of a cab.

5.6.3. Since we are going to discuss the above services and the definitions in Motor Vehicle Act also, it would be appropriate to extract the relevant provisions in the Motor Vehicle Act also.

According to Section 2(22) maxi cab means any motor vehicle constructed or adapted to carry more than 6 passengers, but not more than 12 passengers, excluding the driver, for hire or reward. According to Section 2(25), motor cab means any motor vehicle constructed or adapted to carry not more than 6 passengers excluding the driver for hire or reward. According to Section 2(26) motor car means any motor vehicle other than a transport vehicle, omnibus, road-roller tractor, motor cycle or invalid carriage. According to Section 2(27) motor cycle means two-wheeled motor vehicle, inclusive of any detachable side-car having an extra wheel, attached to the motor vehicle. According to Section 2(29) omnibus means any motor vehicle constructed or adapted to carry more than 6 persons excluding the driver.

As can be seen from the definitions given above, prior to the year 2007, the rent-a-cab service was applicable only to cabs and maxi cabs. Finance Act 1994 did not define a motor cab or a maxi cab. It also simply said that rent a cab scheme operator means any person engaged in the business of renting of cabs. Rent-a-cab as such was not defined. In such a situation two views are possible. One view that is possible is that the meaning of rent-a-cab expression has to be taken as understood in common parlance. Otherwise the provisions of Section 75 which explains the scheme for renting of motor cabs can be taken into account for the purpose of determination as to whether an activity amounts to renting of motor cabs. Basically Section 75 of Motor Vehicles Act deals with only motor cabs and motor cycles. We have already seen from the definition given above that motor cab is limited to the vehicles which can carry not more than 6 persons excluding the driver for hire or reward. Therefore when a word motor cab is used, it means under the Motor Vehicles Act only a vehicle meant for carrying passengers for hire or reward. In the case of maxi cab also same terms have been used. Therefore it is possible to take a view that prior to 2007, for interpreting the definition for service tax purpose, definitions under the rent-a-cab scheme can be considered in case of disputes.

5.6.4. However initially when the definition was introduced, there was a reference to rent-a-cab scheme under Motor Vehicles Act and subsequently when it was implemented, the reference to rent-a-cab scheme under Motor Vehicles Act was omitted even prior to 2007. It has to be noted that the rent-a-cab scheme under Section 75 of Motor Vehicle Act is applicable only to motor cabs and motor cycles and maxi cabs are not included. This could be one of the reasons why the reference to Motor Vehicles Act was omitted since the rent-a-cab scheme as envisaged in Motor Vehicles Act was applicable only to motor cab. If the intention of the law makers was to apply the rent-a-cab scheme as envisaged in Motor Vehicles Act for the purpose of levy of service tax, necessarily they had to provide a clause that for the purpose of this clause, motor cabs and maxi cabs have to be considered as covered under rent-a-cab scheme envisaged in Motor Vehicles Act. In the absence of such a provision, prima facie, on an analysis of the definitions, a laymans conclusion would be (without knowing the law laid down by judiciary) would be that the definition in service tax has to be read independently of the rent-a-cab scheme envisaged in Motor Vehicles Act.

5.6.5. After 2007, the definition of rent-a-cab scheme for the purpose of levy of service tax was modified and under clause (iii) any motor vehicle constructed or adapted to carry more than 12 passengers excluding the driver was also included in the definition. Any Motor Vehicle which can carry more than 12 passengers is called as omnibus in the Motor Vehicles Act. The rent-a-cab scheme envisaged in Section 75 of Motor Vehicles Act does not cover both maxi cab, motor car and omnibus. Therefore even if we take a view that because the word cab prefixed by motor and maxi is still a cab and therefore the definition of rent-a-cab scheme of Motor Vehicles Act can be applied even if specific exclusion or inclusion is not made, after 2007 it becomes very clear that the intention of the law makers for the purpose of levy of service tax was not to follow rent-a-cab scheme envisaged in the Motor Vehicles Act. Therefore two views are possible regarding this issue prior to 1/6/2007 but not after 1/6/2007.

5.6.6. Therefore without considering the judicial precedents or decisions when we consider the legal provisions independently, a conclusion that arises is that the law makers for the purpose of levy of service tax did not contemplate application of rent-a-cab scheme as envisaged in Motor Vehicles Act for the purpose of levy of service tax.

5.6.7. This conclusion is further re-enforced by the proviso to the meaning of cab under Section 65 (20) of Finance Act 1994 which provided that the maxi cab referred to in sub-clause (ii) or Motor Vehicle referred to in sub-clause (iii) which is rented for use by an educational body imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre, shall not be included within the meaning of cab. This is a totally new provision and has nothing to do with the Motor Vehicles Act and clearly shows that the law makers intended to take a totally different route for the purpose of levy of service tax and there was no intention to apply provisions of rent-a-cab scheme for the purpose of service tax. In fact it restricts the meaning of cab. It has also to be noted that the meaning of cab in Section 65(20) of Finance Act 1994 refers to hire or reward and rent in the same sense. In the provisions the word used is rented for educational institutions and in the meaning the words used are hire or reward. The Motor Vehicles Act also does not differentiate between renting and hiring. This is because maxi cab and motor cab have been defined as the motor vehicles for hire or reward. It has to be noted that in the case of an omnibus the words hire or reward are missing. In the scheme for rent-a-cab, the scheme is applicable only to motor cabs which would show that the scheme is applicable only to motor cabs, the meaning of which itself according to Motor Vehicles Act is a motor vehicle for hire or reward. There is a clear distinction in the Motor Vehicle Act between vehicles which are exclusively meant for renting or for hiring for reward and motor vehicles which can be used personally as well as for other purpose. Where a definition is exclusively meant for motor vehicles which can be hired or rented, the definition itself provides for it. Therefore when words like maxi cab and motor cab are used it means it is applicable only to vehicles which are meant for hire or reward.

5.6.8. It can be seen that even though the relevant Section provides for Central Government making the Rules for rent-a-cab scheme, words hire or reward have been used everywhere else. Therefore even under Motor Vehicles Act legislative intention is that rent and hire or reward are interchangeable. Therefore when we look at the definitions in the Motor Vehicles Act, the relevant provisions of the law and the provisions in Finance Act 1994 the following conclusions emerge:

i. The intention of the legislature to apply provisions of Motor Vehicles Act relating to rent-a-cab scheme to Finance Act 1994 is nonexistent.

ii. The words rent and hire have been used interchangeably.

iii. By adding maxi cab and motor vehicles with capacity to carry more than 12 passengers, Finance Act 1994 clearly deviates from the Motor Vehicles Act which makes rent-a-cab scheme applicable only to motor cab and motor cycles and does not even cover maxi cabs leave alone motor vehicles equivalent of omnibuses.

iv. The fact that the definition includes provision for exclusion of certain type of rent-a-cab operations from the purview of service tax also shows that there is no intention to apply rent-a-cab scheme under Motor Vehicles Act to Finance Act 1994.

v. Prior to 1/6/2007 two views are possible. This conclusion is supported by the fact that Honourable High Court of Uttarakhand concluded that rent a cab scheme envisaged under the Motor Vehicles Act was intended to be applied for rent a cab service.

5.7. Decision of High Court 5.7.1. However the learned counsel on behalf of the appellants laid heavy stress on the fact that Honble High Court of Uttarakhand in the case of Sachin Malhotra and others had considered this issue and had taken a view that the legislature while drafting the provisions relating to rent-a-cab scheme for levy of service tax intended to apply the rent-a-cab scheme provisions to Finance Act also and therefore this Tribunal should follow the decision. The Honble High Court of Uttarakhand had elaborately discussed this issue in paragraphs 16, 17 and 18 of their decision which for better appreciation are reproduced below:

16. What is sought to be taxed under the provisions, which we have adverted to in this judgment, is service, which is rendered in relation to renting of cabs. Under Section 65(91) of the Service Tax Act, rent-a-cab scheme operator has been defined as a person, who is engaged in the renting of cabs. The words in relation to, undoubtedly, do have the effect of expanding the scope of taxation. With this proposition, we can have no quarrel. But, this cannot detract from our enquiring into as to what is the transaction, which is actually brought to tax. We are constrained to pose this question and answer this question as what is sought to be taxed is the service in relation to the renting of cabs. So, the most important and crucial element, which we must bear in mind, is, whether there is a business of renting of cabs. Unless there is renting of cabs, there is no question of further enquiring as to the services, which may be rendered therein. In other words, any service, which may be rendered and which does not relate to renting of cabs, would be irrelevant for our consideration. When we consider the matter in the said light, we have no doubt in our minds that the Tribunal has, in this case, correctly propounded the principle that, unless the control of the vehicle is made over to the hirer and he is given possession for howsoever short a period, which the contract contemplates, to deal with the vehicle, no doubt subject to the other terms of the contract; there would be no renting. A perusal of Section 75 of the Motor Vehicles Act, 1988 would also fortify us in the view that we have taken. Section 75 reads as follows:

75. Scheme for renting of motor cabs. (1) the Central Government may by notification in the official Gazette, make a scheme for the purpose of regulating the business of renting of motor cabs or motor cycles to persons desiring to drive either by themselves or through drivers, motor cabs or motor cycles for their own use and for matters connected therewith.

(2) A scheme made under sub-section (1) may provide for all or any of the following matters, namely;

(a) licensing of operators under the scheme including grant, renewal and revocation of such licences;

(b) form of application and form of licences and the particulars to be contained therein;

(d) the authorities to which the application shall be made;

(e) condition subject to which such licences may be granted, renewed or revoked;

(f) appeals against orders of refusal to grant or renew such licences and appeals against orders revoking such licences;

(g) conditions subject to which motor cabs may be rented;

(h) maintenance of records and inspection of such records;

(i) such other matters as may be necessary to carry out the purpose of this section.

17. In terms of Section 75, a scheme has been framed by the Government, which is called Rent A Cab Scheme, 1989. It contemplates the licensing of the operator; the making of an application for the licence; the grant of the licence; and the duration of the licence. We noticed, no doubt, that Clause 9 contemplates collection of hire charges. It also provides for the duties and responsibilities of the hirers of motor cabs in Clause 10, which we consider to be relevant, and we, therefore, extract the same as under:

10. Duties and responsibilities of hirers of motor cabs. (1) It shall be the duty of every hirer, to keep the holder of the licence informed of his movements from time to time.

(2) If an individual or company has hired the vehicles as a leader of the tourist party, it shall be the duty of such leader of the party to keep the holder of the licence informed of the movement of each vehicle, from time to time. (3) If a hirer so desires, he may engage a person possessing a valid driving licence to drive the vehicle so hired during the period of the hire agreement.

18. A perusal of Clause 10 would re-enforce us in the view that we are taking that, under the rent-a-cab scheme, the hirer is endowed with the freedom to take the vehicle, wherever he wishes, and he is only obliged to keep the holder of the licence informed of his movements from time to time. When a person chooses to hire a car, which is offered on the strength of a permit issued by the Motor Vehicles Department, then the owner of the vehicle, who may or may not be the driver, will offer his service while retaining the control and possession of the vehicle with himself. The customer is merely enabled to make use of the vehicle by traveling in the vehicle. In the case of a passenger, he is expected to pay the metered charges, which is usually collected on the basis of the number of kilometers travelled. These are all matters, which are regulated by the Government. Unlike the said scenario, in the case of a rent-a-cab scheme, as is clear from the very fundamental principle underlying the scheme, it is to give the hirer the freedom to use the vehicle as he pleases, which, undoubtedly, implies that he must have possession and control over the vehicle. This is the fundamental distinction between rent-a-cab and a pure case of hiring. No doubt, the learned counsel for the appellants may be correct in saying that, in the case of rent-a-cab also, there is hiring in the general sense. As we have already noted, the word hire is used even in the rent-a-cab scheme. But, what is of fundamental importance and constitutes the distinguishing feature between rent-a-cab and hiring is that, in the case of hiring, undoubtedly, the owner of the vehicle retains control and possession; he either drivers the vehicle himself or employs somebody else to drive the vehicle; and the customer merely makes use of the vehicle by traveling in the vehicle on the basis of a contract that he will pay the requisite hire charges for the period he uses the vehicle. Unlike the same, in the case of rent-a-cab, as is provided in the Motor Vehicles Act, the person is enabled to take the vehicle with him wherever he pleases, subject, no doubt, to the terms of the contract between the parties and he uses the vehicle as his own subject to his paying the rent. Though both, rent and hire, may, in a different context, have the same connotation; in the context of rent-a-cab scheme and hiring, we are of the view that they signify two different transactions. What the lawgiver has chosen fit to tax by way of imposition of service tax is only transaction relating to business of renting of cabs. It is also pertinent to bear in mind that, in the case of hiring, the hirer may refuse to provide the service to the prospective customer. We cannot accept the argument of the learned counsel for the appellants that the Court must ignore the provisions of Section 75 of the Motor Vehicles Act. We are of the view that, when the lawgiver introduced this new source of taxation, it must be treated as having been aware of the distinct concept of renting a cab for which there is provision in the Central Legislation, namely, Section 75 of the Motor Vehicles Act and also a scheme stood framed as early as in 1989. We are, therefore, of the view that, unless there is control, which is passed to the hirer under the rent-a-cab scheme, there cannot be a taxable transaction under Section 65(105)(o), read with Section 65(91) of the Service Tax Act. 5.7.2. It can be seen that in paragraph 16, Honble High Court took note of the fact that what is sought to be taxed is the service in relation to the renting of cabs. Having regard to the fact that the decision relates to the period prior to the amendment of definition of rent-a-cab scheme to include motor vehicles also and exclusion of certain types of rent-a-cab operations for service tax purpose, it is not surprising that Honble High Court elaborately discussed the issue relating to renting of cabs. After taking note of the fact that as held by the Tribunal with which the Honble High Court agreed, unless the control of the vehicle is made over to the hirer and he is given possession for howsoever short a period, there would be no renting. Honble High Court also on the basis of provisions of Section 75 concluded that Section 75 also contemplates the same proposition. After taking note of Clause 10 of the rent-a-cab scheme which provides the duties and responsibilities of hirer of motor cabs, Honble High Court in Para 18 came to the conclusion that there is a clear distinction between rent and hire and when a vehicle is rented out, the conditions of Clause 10 are required to be fulfilled. It is on this basis that the learned counsel for the appellants argued that (a) hirer should be free to take a vehicle wherever he wishes and he is only obliged to keep the licence holder informed of his movement and in the present case the contract does not provide for such free movement and therefore the transaction here is not covered by the definition at all. On going through the agreement we find that there is absolutely no provision anywhere that hirer, the APSRTC, cannot direct the driver of the vehicle which they have hired to be rented as a stage carriage to go elsewhere or take a different route. The agreement even provides for the consequences of such actions to be suffered by the APSRTC and not by the stage carriage owner. While there are specific restrictions on the hirer of the vehicle that he cannot run the vehicle anywhere else, he cannot run a contract carriage and his family members cannot compete with the APSRTC, APSRTC is free and there are no restrictions on the activities of APSRTC as far as the vehicle is concerned. It has to be noted that the travel is under the control of the hirer for some purpose but as far as the vehicle is concerned, it has to be according to the permit and whatever amount is collected from the passengers belongs to APSRTC. Even if APSRTC cannot provide a conductor, the driver is expected to collect the fare and hand it over to APSRTC.

5.7.3. Clause (v) of Clause 6 of the agreement provides as under:

The Corporation shall pay fines, compounding fees etc. imposed by a Court, RTA or STA against the permit holder under Section 86 of the Motor Vehicles Act for contravention of any provision of law provided that such contravention or violation has occurred when the vehicle has plied for the Corporation. This clause clearly shows the freedom available to APSRTC to ply the vehicle anywhere and take the consequences to their account even if it is imposed on the owner since such carriage permit is in his name.

5.7.4. Honble High Court also observed in paragraph 16 that it is necessary that control of the vehicle has to be made over to the hirer and he has to be given possession for howsoever short a period to deal with the vehicle. Unless this is done, no doubt subject to the other terms of the contract, there would be no renting. It is quite clear in this case from the agreement that the control of the vehicle when it is plied for APSRTC under the stage carriage permit held by the owner is entirely with APSRTC only. So much so that the owner of the vehicle is even barred from owning other contract carriage vehicles or compete with APSRTC. Even his family members are barred from owning contract carriages. It is also provided in the agreement that owner is bound to permit display of advertisement boards or panels on the bus or in the interior portion of the bus by the Corporation or its authorized agent and the owner has no right to claim the revenue. This again shows that the possession is with the APSRTC only. The restrictions on the owner are as follows:

Clause 11(ii) The owner shall not allow operation of any other vehicle owned by his/her or belonging to his/her family members illicitly on the notified routes of APSRTC infringing the monopoly of Corporation.

(iii) The owner and his or her family member shall not indulge in operation of their other vehicles as contract carriages or All India Tourist vehicles nor own or operate travel agencies either in their name or in the name of his/her family members. Any violation of the condition entitles the Corporation to terminate the contract by issue of one month notice. 5.7.5. The sum and substance of the provisions of the agreement would show that APSRTC is free to put up advertisements on the hired buses; APSRTC is free to run the vehicle wherever they want; whatever amounts collected as fare are to be paid to the APSRTC only; the owner has no share in the advertisement revenue; he or his family members cannot compete with APSRTC; cannot own contract carriages and cannot run travel agencies. These clauses show that it would not be appropriate to follow the decision of the Honble High Court blindly without looking into the agreement and what emerges from the agreement.

5.7.6. As already mentioned earlier the agreement nowhere used the word rent but in every place used the word hire.

The Honble High Courts observation in paragraph 18 that in the case of hiring the hirer may refuse to provide the service to the prospective customer is also true in the present case. There is no restriction on APSRTC as to what they can do and what they cannot do with the hired vehicles except that they have to take the legal consequences.

5.7.7. Honble High Court was considering the issue for the period prior to 1/6/2007. As mentioned earlier, the definition was amended to include motor vehicles which can carry more than 12 passengers and which cannot be called as motor cab and maxi cab after 1/6/2007. Further, the definition so introduced incorporated use based exclusion also. This aspect gives the definition of rent-a-cab service a distinct character which is totally different from rent-a-cab scheme contemplated under Motor Vehicles Act. Therefore it would not be correct to apply the decision of the Honble High Court to the present case. Moreover in all these cases it is essential to look at the agreement between the parties and conclusion has to emerge on that basis. We have elaborately discussed the agreement, the relevant portions of the agreement which form the basis for differentiating our conclusions when we discussed the issues on the basis of the definition and the agreement without considering the decision of the Honble High Court.

5.8. Other Decisions 5.8.1. The learned AR relied upon the decisions which we deal with now. The first decision is in the case of UP State Road Transport Corporation Vs. CCE & ST and others, Lucknow [2009-TIOL-708-HC-ALL-ST]. The reliance upon this decision was questioned by the learned counsel that the issue before the Honble High Court in that case was whether UPSRTC who had no liability to pay tax to the Government could come up with writ petition. Honble High Court held that it cannot. Since the writ petition was rejected on the ground that UPSRTC was not the aggrieved party, we also prima facie agree that reliance should not be placed on this decision.

5.8.2. The learned AR also relied upon the clarification issued by the Board on 02.08.2007 under Letter F.No. 137/155/2007-CX.4 dated 02.08.2007 wherein it was clarified as follows:

2. The Himachal Road Transport Corporation (HRTC) hires private buses for their operation. The payment is made on a fixed rate per kilometer of travel. The expenditure towards fuel, maintenance and driver, etc, is borne by the private bus operator. HRTC collects fare from passengers deploying its conductor. Thus the activity of private operators amounts to renting of buses to HRTC.

3. W.e.f. 01.06.2007, the scope of term cab has been expanded to include within its scope the motor vehicle capable of carrying more than 12 passengers for hire. Therefore, w.e.f. 01.06.2007, service tax would be applicable on renting of buses under the category of rent-a-cab service. As regards the earlier period (prior to 01.06.2007), mere renting of bus in this manner was not taxable under business auxiliary service or any other taxable services as existed during that period. This is a clarification issued when the amendments were made and therefore this is an interpretation of the Government when the tax was introduced. It can be considered as contemporanea exposito and hence has persuasive value. It can be seen that our view is also same.

5.8.3. Learned AR also relied upon the decision in the case of CCE, Chandigarh Vs. M/s. Kuldeep Sing Gill [2010-TIOL-436-HC-P-H-ST] but this decision was considered by the Honble High Court of Uttarakhand. In any case we have already differentiated the decision in the case of Honble High Court of Uttarakhand without considering other decisions and therefore in our opinion we need not elaborately discuss other decisions cited by the AR.

5.9. Purpose mentioned in the Registration certificate Arguments were also presented about purpose of vehicle used incorporated while doing registration. We have already discussed that the hirer, the APSRTC, is taking the consequences of fine, penalty etc. and therefore merely the fact that the purpose of the use of the vehicle in the registration certificate is different, would not help the appellants.

5.10. Extended time On behalf of the appellants it was also presented that extended period could not have been invoked. In view of the fact that Board had issued a circular in August 2007 itself; the agreement clearly was for hiring the vehicle; both the parties to the agreement understood the transaction as one of hiring; we do not find any merit in the claim that the demands should be limited to the normal period. It has to be noted that in respect of the period subsequent to amendment in the definition, there have been no decisions taking a view that as per the amended definition no tax is payable and therefore there is no basis for any bona fide belief to come to the conclusion that tax need not have been paid for both sides.

5.11. Representation of APSRTC to the Government on the issue It was also reported during the course of hearing stay applications that APSRTC had also represented the Government to get the transaction exempted even though this was not one of the claims made by the appellants before us. Therefore it may not be proper for us to consider such an activity or action taken by the APSRTC. In view of the above we do not agree that appellants have a case for limiting the demand relating to normal period.

5.12. Request for treatment of consideration as cum tax receipt The next submission was the request for treatment of the consideration as cum tax receipt and requantification of the tax dues. This submission has to be accepted and is accepted.

5.13. Request for abatement Another submission was that the abatement which was admissible has not been provided and as a result the demand has got inflated. Since we are going to remand the matter to work out the demand on the basis of treating the amount received as cum tax amount, we consider that this issue also can be left to the original authority who can quantify after considering the eligibility for abatement.

5.14. Penalty As regards penalty, the very fact that there are more than 200 appellants before us against the decision to demand tax, and also almost all of them are individual bus owners and the transaction was with a public sector undertaking, we consider that appellants had reasonable cause for not paying the service tax during the relevant period. Therefore even though we have upheld the invocation of extended period for the purpose of confirming the demand of service and interest thereon, we consider that these are cases where we should take a lenient view as regards penalties by invoking the provisions of Section 80. Accordingly the penalties imposed under various Sections against the appellants are set aside by invoking the provisions of Section 80 of Finance Act 1994.

5.15. Period of demand We have proceeded on the assumption that in all these cases demands relate to the period subsequent to amendment of the definition to include motor vehicles capable of transporting more than 12 passengers. We make it clear that our conclusions are applicable for the period subsequent to 1/6/2007 only.

5.16. Remand As already observed by us the appeals have to be remanded for the purpose of re-quantification and to work out the demand in terms of this order. We are also informed that in some cases Revenue is also in appeal. Instead of going to individual cases, it would be appropriate to remand all the cases without looking at minor difference between the cases so that the original authority can decide the issue afresh in accordance with the guidelines laid down in this order by considering the facts and submissions on behalf of the appellants as well as the Revenue. It is made clear that as far as appellants are concerned, the issues to be considered is only eligibility for abatement, extent of abatement and re-quantification of the tax payable treating the amount received as cum tax amount.

6. In the result the impugned orders are set aside, matters are remanded for fresh adjudication in accordance with the conclusions herein above. Needless to say all the appellants shall be given reasonable opportunity to present their case before adjudicating the matter afresh by the original adjudicating authority.

(Order pronounced in open court on                 )


(S.K. MOHANTY)
JUDICIAL MEMBER 	(B.S.V. MURTHY)
TECHNICAL MEMBER


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Custom, Excise & Service Tax Tribunal

Hyderabad 500 004 vs Andhra Pradesh 38 To 50-2011 Dated ... on 5 December, 2014