https://www.taxtmi.com/caselaws?id=767 The Tribunal held that the distinction between 'Rent' and 'Hire' in the context of cab services is not substantial for Service Tax liability. The interpretation of the 'Rent-a-Cab Scheme' under the Finance Act, 1994 does not exclude hirers of motor cabs from Service Tax obligations. The decision was based on the understanding that the intention of the government is to tax formal providers of cab services for longer durations, irrespective of the semantics between renting and hiring. The appeal was rejected, affirming the liability of the appellants for Service Tax. en-us Fri, 08 Apr 2005 00:00:00 +0530 Fri, 17 Jul 2015 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767 The Tribunal held that the distinction between 'Rent' and 'Hire' in the context of cab services is not substantial for Service Tax liability. The interpretation of the 'Rent-a-Cab Scheme' under the Finance Act, 1994 does not exclude hirers of motor cabs from Service Tax obligations. The decision was based on the understanding that the intention of the government is to tax formal providers of cab services for longer durations, irrespective of the semantics between renting and hiring. The appeal was rejected, affirming the liability of the appellants for Service Tax. Case-Laws Service Tax Fri, 08 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767