https://www.taxtmi.com/caselaws?id=330632 For service tax purposes, hiring and renting of cabs are not distinct where the statute taxes the service of making vehicles available for use. The court followed its earlier ruling on identical facts and held that the label used for the arrangement did not matter; the substance of the activity governed taxability. Continuous availability of the vehicle for use fell within the taxable rent-a-cab service, and the absence of transfer of legal possession did not take the service outside the tax net. The challenge to service tax liability therefore failed, and the Tribunal's order was upheld. en-us Wed, 22 Jun 2016 00:00:00 +0530 Tue, 20 Mar 2018 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330632 For service tax purposes, hiring and renting of cabs are not distinct where the statute taxes the service of making vehicles available for use. The court followed its earlier ruling on identical facts and held that the label used for the arrangement did not matter; the substance of the activity governed taxability. Continuous availability of the vehicle for use fell within the taxable rent-a-cab service, and the absence of transfer of legal possession did not take the service outside the tax net. The challenge to service tax liability therefore failed, and the Tribunal's order was upheld. Case-Laws Service Tax Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330632