https://www.taxtmi.com/caselaws?id=270233 The Authority ruled that the proposed car lease scheme for employees, provided by an information technology company, did not constitute a taxable service under the Finance Act, 1994. The scheme, structured as an employment retention program offering vehicles for personal and official use, was found to fall within the exception for services provided by an employee to the employer during employment. The Authority emphasized that the nature of use (official, personal, or both) did not impact the taxability under the relevant provision, directing the matter to be disposed of accordingly. en-us Fri, 04 Dec 2015 00:00:00 +0530 Fri, 01 Jan 2016 10:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270233 The Authority ruled that the proposed car lease scheme for employees, provided by an information technology company, did not constitute a taxable service under the Finance Act, 1994. The scheme, structured as an employment retention program offering vehicles for personal and official use, was found to fall within the exception for services provided by an employee to the employer during employment. The Authority emphasized that the nature of use (official, personal, or both) did not impact the taxability under the relevant provision, directing the matter to be disposed of accordingly. Case-Laws Service Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270233