Transport Solution Group vs Mumbai Iv on 26 February, 2013
3.2. It is the appellants contention that they did not suppress any information from the department and therefore, extended period of time could not have been invoked by the department to confirm the demand. The learned counsel also relies on the decision of this Tribunal in the case of Kuldip Singh Gill vs. Commissioner of Central Excise, Jalandhar 2006 (3) STR 689; Ganesh Maniyani vs. Commissioner of Central Excise 2008 (9) STR 152; Deepak Transport Bus Service vs. Commissioner of Central Excise 2012 (27) STR 357; and Sri Sai Krishna Travels vs. Commissioner of Central Excise 2010 (18) STR 220 in support of the contention that they are not renting out cabs and, therefore, services rendered by them would not come under the category of Rent-a-Cab Service.