https://www.taxtmi.com/forum/issue?id=108335 Any motor vehicle designed to carry passengers constitutes rent-a-cab service and is taxable unless in the negative list. A statutory abatement reduces the taxable value of rent-a-cab service, but that abatement is forfeited if the provider avails Cenvat credit on inputs, capital goods or input services. Rent-a-cab was excluded from the definition of input service, generally barring Cenvat credit, except where the vehicle is a capital good registered in the provider's name and used for specified output services. en-us Mon, 30 Mar 2015 12:41:23 +0530 Thu, 23 Jan 2025 15:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108335 Any motor vehicle designed to carry passengers constitutes rent-a-cab service and is taxable unless in the negative list. A statutory abatement reduces the taxable value of rent-a-cab service, but that abatement is forfeited if the provider avails Cenvat credit on inputs, capital goods or input services. Rent-a-cab was excluded from the definition of input service, generally barring Cenvat credit, except where the vehicle is a capital good registered in the provider's name and used for specified output services. Discussion-Forum Service Tax Mon, 30 Mar 2015 12:41:23 +0530 https://www.taxtmi.com/forum/issue?id=108335