https://www.taxtmi.com/article/detailed?id=5959 Whether service tax applies under the Rent a cab category depends on the distinction between hiring (owner retains possession and effective control; passenger merely uses transport services) and renting (owner transfers possession and effective control to the hirer). Hiring may alternatively fall under the Supply of Tangible Goods Service when vehicles are supplied for use without transfer of possession and effective control. The distinction affects applicability of the rent a cab levy, deemed sale considerations, abatement entitlement and reverse charge obligations. en-us Sat, 20 Dec 2014 06:21:20 +0530 Sat, 20 Dec 2014 06:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5959 Whether service tax applies under the Rent a cab category depends on the distinction between hiring (owner retains possession and effective control; passenger merely uses transport services) and renting (owner transfers possession and effective control to the hirer). Hiring may alternatively fall under the Supply of Tangible Goods Service when vehicles are supplied for use without transfer of possession and effective control. The distinction affects applicability of the rent a cab levy, deemed sale considerations, abatement entitlement and reverse charge obligations. Articles Service Tax Sat, 20 Dec 2014 06:21:20 +0530 https://www.taxtmi.com/article/detailed?id=5959