https://www.taxtmi.com/caselaws?id=252682 Service tax under the rent-a-cab entry applies only where the transaction is a rental under which possession and control of the vehicle pass to the hirer. The phrase "in relation to" widens the scope of the charge, but does not extend it beyond the statutory concept of renting cabs. A mere hiring arrangement, where the owner retains possession, control and operation and the customer only travels in the vehicle, is materially different and falls outside the taxable service. On that basis, the distinction between pure hiring and rent-a-cab service was upheld, and the charge was treated as inapplicable to mere hiring. en-us Wed, 06 Aug 2014 00:00:00 +0530 Tue, 20 Oct 2015 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252682 Service tax under the rent-a-cab entry applies only where the transaction is a rental under which possession and control of the vehicle pass to the hirer. The phrase "in relation to" widens the scope of the charge, but does not extend it beyond the statutory concept of renting cabs. A mere hiring arrangement, where the owner retains possession, control and operation and the customer only travels in the vehicle, is materially different and falls outside the taxable service. On that basis, the distinction between pure hiring and rent-a-cab service was upheld, and the charge was treated as inapplicable to mere hiring. Case-Laws Service Tax Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252682