https://www.taxtmi.com/caselaws?id=115286 The Tribunal ruled in favor of the appellant, holding that the service provided did not fall under the category of "Rent-a-cab operator's services" attracting service tax. The contract indicated payment for transport services based on distance traveled, distinguishing it from a rental arrangement for cabs. The Tribunal found that the appellant was providing transport services based on specific trips required by the Corporation, not renting out cabs. Consequently, the service tax demand on the appellant was deemed unsustainable, leading to the appeal being allowed with consequential relief. en-us Thu, 12 May 2005 00:00:00 +0530 Fri, 19 Feb 2016 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115286 The Tribunal ruled in favor of the appellant, holding that the service provided did not fall under the category of "Rent-a-cab operator's services" attracting service tax. The contract indicated payment for transport services based on distance traveled, distinguishing it from a rental arrangement for cabs. The Tribunal found that the appellant was providing transport services based on specific trips required by the Corporation, not renting out cabs. Consequently, the service tax demand on the appellant was deemed unsustainable, leading to the appeal being allowed with consequential relief. Case-Laws Service Tax Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115286