https://www.taxtmi.com/caselaws?id=256100 Providing stage carriage buses on a kilometre basis to factories, firms and other users was treated as outside rent-a-cab service because the provider was not shown to be engaged in the business of renting cabs. The 01.05.2007 amendment expanded the definition of cab to certain larger motor vehicles, but it did not remove the basic requirement that the service be supplied by a rent-a-cab scheme operator. The demand was therefore unsustainable on merits. The classification issue was also considered debatable and the demand period substantially time-barred, so the extended period of limitation and consequential penalties could not be sustained. en-us Tue, 06 May 2014 00:00:00 +0530 Thu, 03 Sep 2015 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256100 Providing stage carriage buses on a kilometre basis to factories, firms and other users was treated as outside rent-a-cab service because the provider was not shown to be engaged in the business of renting cabs. The 01.05.2007 amendment expanded the definition of cab to certain larger motor vehicles, but it did not remove the basic requirement that the service be supplied by a rent-a-cab scheme operator. The demand was therefore unsustainable on merits. The classification issue was also considered debatable and the demand period substantially time-barred, so the extended period of limitation and consequential penalties could not be sustained. Case-Laws Service Tax Tue, 06 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256100