https://www.taxtmi.com/caselaws?id=235269 An arrangement for supplying vehicles on call under a rate schedule was not treated as Rent-a-Cab service because it did not transfer exclusive possession or control of the vehicles to the recipient. The vehicles were provided only when booked for local or outstation duties, and payment depended on actual running under the agreed rates. That factual structure distinguished the arrangement from term-based hiring where vehicles are placed at the hirer's disposal. On those facts, the service was held not liable to service tax as Rent-a-Cab service, and the Revenue's appeal failed. en-us Thu, 04 Oct 2012 00:00:00 +0530 Wed, 17 Jul 2013 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235269 An arrangement for supplying vehicles on call under a rate schedule was not treated as Rent-a-Cab service because it did not transfer exclusive possession or control of the vehicles to the recipient. The vehicles were provided only when booked for local or outstation duties, and payment depended on actual running under the agreed rates. That factual structure distinguished the arrangement from term-based hiring where vehicles are placed at the hirer's disposal. On those facts, the service was held not liable to service tax as Rent-a-Cab service, and the Revenue's appeal failed. Case-Laws Service Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235269