https://www.taxtmi.com/caselaws?id=335276 The Tribunal dismissed Revenue's appeals in the case concerning the taxability of 'rent-a-cab' services under section 65(105)(o) of the Finance Act, 1994. The judgment favored operators M/s Rahul Travels, M/s Anay Tours & Travels, and M/s Deepak Transport Bus Service, holding that vehicles provided on a per kilometer basis were not subject to tax as they did not meet the criteria for 'rent-a-cab' operators. The decision emphasized the distinction between renting and hiring vehicles, highlighting the importance of possession and control in determining tax liability under the relevant section of the Act. en-us Fri, 07 Oct 2016 00:00:00 +0530 Sat, 08 Apr 2017 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335276 The Tribunal dismissed Revenue's appeals in the case concerning the taxability of 'rent-a-cab' services under section 65(105)(o) of the Finance Act, 1994. The judgment favored operators M/s Rahul Travels, M/s Anay Tours & Travels, and M/s Deepak Transport Bus Service, holding that vehicles provided on a per kilometer basis were not subject to tax as they did not meet the criteria for 'rent-a-cab' operators. The decision emphasized the distinction between renting and hiring vehicles, highlighting the importance of possession and control in determining tax liability under the relevant section of the Act. Case-Laws Service Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335276