Custom, Excise & Service Tax Tribunal
North West Karnataka Transport ... vs Commissioner Of Central Excise And ... on 14 February, 2018
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: ST/MISC/20987/2017, ST/MISC/20986/2017 in ST/20551/2015-DB, ST/25265/2013-DB Appeal(s) Involved: ST/20551/2015-DB, ST/25265/2013-DB [Arising out of Order-in-Appeal No. MLR-ECUS-000-DUDP-JC-APP-HAB-133/2014 dated 09/12/2014 passed by Commissioner of Central Excise, MYSORE (APPEALS). ] [Arising out of Order-in-Appeal No. 564/2012 dated 18/10/2012 passed by Commissioner of Central Excise, MANGALORE.] North West Karnataka Transport Corporation Sirsi Divisional Office SRISI - 581402 KARNATAKA Appellant(s) Versus Commissioner of Central Excise and Service Tax Mangalore 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL RD., MANGALORE, - 575003 KARNATAKA Respondent(s)
Commissioner of Central Excise, Customs and Service Tax BELGAUM NO. 71, CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM, - 590001 KARNATAKA Respondent(s) Appearance:
Mr. T. R. Rajesh Kumar, CA HIREGANGE & ASSOCIATES CHARTERED ACCOUNTANTS #1010, 1ST FLOOR, ABOVE CORPORATION BANK 26TH MAIN, 4TH T BLOCK, JAYANAGAR, BANGALORE 560 041 For the Appellant Mr. N. Jagadish, AR For the Respondent Date of Hearing: 14/02/2018 Date of Decision: 14/02/2018 CORAM:
HON'BLE MR. S.S GARG, JUDICIAL MEMBER HON'BLE MR. V. PADMANABHAN, TECHNICAL MEMBER Final Order No. 20207-20208 / 2018 Per : V. PADMANABHAN The present appeals are against the Order-in-Appeal No.564/2012 dated 18.10.2012 and Order-in-Appeal No.130/2014 dated 9.2.2014. The appellants were rendering services under the category of Rent-a-cab Scheme Operator Service by providing their buses on hire for tour and other purposes on casual contract basis without obtaining Service Tax Registration and without payment of service tax. The department was of the view that the activities of the appellant are liable to service tax under the category of Rent-a-cab scheme w.e.f 16.7.1997. Accordingly, both the authorities below upheld the demand of service tax for different period. Aggrieved by the decisions, the present appeals have been filed.
2. We also note that Miscellaneous Applications have been filed by the Revenue for bunching of these two appeals and for disposal at an early date. The Miscellaneous Applications are allowed and the appeals are taken up for disposal with the concurrence of both sides.
3. In this connection, we heard Shri Rajesh Kumar T.R. learned CA for the appellant as well as Mr. N. Jagadish, learned DR for the Revenue.
4. After hearing both sides and perusal of the records, we find that the issue involved in the present appeals already stands decided by the Tribunal. In the case of BMTC vs. CST reported in 2015 (38) ELT 976 (Tri.-Bang.), the issue was decided in favour of the appellant and the order was also upheld by the Honble Supreme Court as reported in 2015 (38) STR J429 (SC). We also note that in the appellants own case for an earlier period, the issue stands decided in their favour vide Final Order No.20935-20958/2016 dated 7.10.2016.
5. By following the precedent decision, we set aside the impugned orders and allow both the appeals. (Order was pronounced and dictated in Open Court on 14/02/2018) V. PADMANABHAN TECHNICAL MEMBER S.S GARG JUDICIAL MEMBER rv ST/20551/2015-DB, ST/25265/2013-DB 3 ST/20551/2015-DB, ST/25265/2013-DB