https://www.taxtmi.com/forum/issue?id=109010 Two transactions must be analysed separately: owners-to-Robert and Robert-to-customers. If owners supply vehicles with drivers and retain control, that supply is the declared service transfer of goods by way of hiring without transfer of right to use, making owners the service providers liable to register and pay service tax (subject to small-provider exemptions). If owners supply only vehicles and control passes to Robert, the transaction is a deemed sale subject to VAT. M/s Robert supplying rent-a-cab services must register when turnover thresholds are met and may claim abatement only if cenvat credit is not availed; reverse charge and apportionment of tax between provider and recipient depend on abatement and notification conditions. en-us Sat, 08 Aug 2015 23:03:01 +0530 Thu, 23 Jan 2025 15:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109010 Two transactions must be analysed separately: owners-to-Robert and Robert-to-customers. If owners supply vehicles with drivers and retain control, that supply is the declared service transfer of goods by way of hiring without transfer of right to use, making owners the service providers liable to register and pay service tax (subject to small-provider exemptions). If owners supply only vehicles and control passes to Robert, the transaction is a deemed sale subject to VAT. M/s Robert supplying rent-a-cab services must register when turnover thresholds are met and may claim abatement only if cenvat credit is not availed; reverse charge and apportionment of tax between provider and recipient depend on abatement and notification conditions. Discussion-Forum Service Tax Sat, 08 Aug 2015 23:03:01 +0530 https://www.taxtmi.com/forum/issue?id=109010