https://www.taxtmi.com/article/detailed?id=5988 Tax characterisation of renting or hiring of motor cabs depends on whether there is a transfer of the right to use goods (a deemed sale attracting VAT) or a hiring/licensing without transfer of that right (a taxable service). The key legal test is transfer of effective possession and control-goods must be deliverable, identified, and the transferee must obtain legal rights to use them to the exclusion of the transferor. Contractual terms and factual control determine taxability, and VAT and service tax are mutually exclusive in this context. en-us Sat, 03 Jan 2015 06:26:59 +0530 Sat, 03 Jan 2015 06:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5988 Tax characterisation of renting or hiring of motor cabs depends on whether there is a transfer of the right to use goods (a deemed sale attracting VAT) or a hiring/licensing without transfer of that right (a taxable service). The key legal test is transfer of effective possession and control-goods must be deliverable, identified, and the transferee must obtain legal rights to use them to the exclusion of the transferor. Contractual terms and factual control determine taxability, and VAT and service tax are mutually exclusive in this context. Articles Service Tax Sat, 03 Jan 2015 06:26:59 +0530 https://www.taxtmi.com/article/detailed?id=5988