https://www.taxtmi.com/caselaws?id=255610 Vehicles supplied for use on agreed routes, on kilometre-based charges, with the operator retaining control and providing drivers, were treated as rent-a-cab service under the Finance Act, 1994, because the statute did not create any real distinction between hiring and renting for service tax purposes. The contrary characterisation was rejected as artificial, and the service was brought within the tax net. On limitation, the Court noted the interpretative uncertainty surrounding this relatively new levy and found no deliberate suppression or mala fide intent. Extended limitation and penalties were therefore not sustainable on the material considered. en-us Fri, 10 May 2013 00:00:00 +0530 Wed, 21 Jan 2015 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255610 Vehicles supplied for use on agreed routes, on kilometre-based charges, with the operator retaining control and providing drivers, were treated as rent-a-cab service under the Finance Act, 1994, because the statute did not create any real distinction between hiring and renting for service tax purposes. The contrary characterisation was rejected as artificial, and the service was brought within the tax net. On limitation, the Court noted the interpretative uncertainty surrounding this relatively new levy and found no deliberate suppression or mala fide intent. Extended limitation and penalties were therefore not sustainable on the material considered. Case-Laws Service Tax Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255610