https://www.taxtmi.com/caselaws?id=255083 An arrangement under which buses were placed at another operator's commercial disposal, with that operator controlling routes, fares, timings and fare collection, was treated as taxable renting of cabs for the post-1 June 2007 period because the amended definition extended beyond the Motor Vehicles Act concept of a rent-a-cab. The Tribunal also upheld invocation of the extended limitation period, noting the contractual description and a clarificatory circular indicating taxability after the amendment. Penalties were waived for reasonable cause, and the receipts were directed to be re-quantified on a cum-tax basis after examining abatement, with fresh adjudication on quantification. en-us Fri, 05 Dec 2014 00:00:00 +0530 Wed, 28 Sep 2016 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255083 An arrangement under which buses were placed at another operator's commercial disposal, with that operator controlling routes, fares, timings and fare collection, was treated as taxable renting of cabs for the post-1 June 2007 period because the amended definition extended beyond the Motor Vehicles Act concept of a rent-a-cab. The Tribunal also upheld invocation of the extended limitation period, noting the contractual description and a clarificatory circular indicating taxability after the amendment. Penalties were waived for reasonable cause, and the receipts were directed to be re-quantified on a cum-tax basis after examining abatement, with fresh adjudication on quantification. Case-Laws Service Tax Fri, 05 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255083