https://www.taxtmi.com/caselaws?id=203204 The court dismissed the writ petition filed by a State Road Transport Corporation concerning the imposition of service tax on buses owned by the corporation. The court held that service tax was applicable to bus owners providing services on a contract basis to the corporation under section 65 of the Finance Act, 1994. The decision aligned with the definition of 'Rent-a-cab operator services' as per the Act, emphasizing the distinction between contract carriage and stage carriage based on individual contractual agreements. The petition was dismissed without costs, as the corporation was not adversely affected by the service tax collection from private bus operators. en-us Mon, 06 Apr 2009 00:00:00 +0530 Thu, 12 May 2011 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203204 The court dismissed the writ petition filed by a State Road Transport Corporation concerning the imposition of service tax on buses owned by the corporation. The court held that service tax was applicable to bus owners providing services on a contract basis to the corporation under section 65 of the Finance Act, 1994. The decision aligned with the definition of 'Rent-a-cab operator services' as per the Act, emphasizing the distinction between contract carriage and stage carriage based on individual contractual agreements. The petition was dismissed without costs, as the corporation was not adversely affected by the service tax collection from private bus operators. Case-Laws Service Tax Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203204