https://www.taxtmi.com/caselaws?id=3883 The Member (T) partly allowed the appeal, favoring the Department's position on service tax liability under the rent-a-cab scheme. The Commissioner (Appeals) decision was set aside, reinstating the duty demand and interest as per the Original Authority's order. However, the penalty was reduced. The key issue was the interpretation of the scheme's definition post an amendment in 1998, with the Member concluding that the number of vehicles hired out was irrelevant for tax liability due to changes in the definition. en-us Tue, 11 Dec 2007 00:00:00 +0530 Wed, 01 Oct 2008 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3883 The Member (T) partly allowed the appeal, favoring the Department's position on service tax liability under the rent-a-cab scheme. The Commissioner (Appeals) decision was set aside, reinstating the duty demand and interest as per the Original Authority's order. However, the penalty was reduced. The key issue was the interpretation of the scheme's definition post an amendment in 1998, with the Member concluding that the number of vehicles hired out was irrelevant for tax liability due to changes in the definition. Case-Laws Service Tax Tue, 11 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3883