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    <title>2015 (12) TMI 1448 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the penalty and rejecting the Revenue&#039;s appeal. The decision hinged on the interpretation that control passing to the hirer under the Rent-a-Cab scheme was pivotal in determining service tax liability. The Tribunal aligned with a recent judgment emphasizing this control aspect, overturning previous decisions cited by the Revenue. Ultimately, the judgment clarified the service tax liability for vehicle hiring under the Rent-a-Cab scheme, highlighting the significance of control transfer to the hirer as the decisive factor.</description>
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      <title>2015 (12) TMI 1448 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=270144</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the penalty and rejecting the Revenue&#039;s appeal. The decision hinged on the interpretation that control passing to the hirer under the Rent-a-Cab scheme was pivotal in determining service tax liability. The Tribunal aligned with a recent judgment emphasizing this control aspect, overturning previous decisions cited by the Revenue. Ultimately, the judgment clarified the service tax liability for vehicle hiring under the Rent-a-Cab scheme, highlighting the significance of control transfer to the hirer as the decisive factor.</description>
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      <pubDate>Tue, 11 Aug 2015 00:00:00 +0530</pubDate>
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