https://www.taxtmi.com/caselaws?id=344952 Renting vehicles to identified users for exclusive use is taxable under the rent-a-cab service entry where contractual arrangements transfer possession and control to the users for consideration. The distinction between hiring and renting depends on the hirer's possession and control, with the Motor Vehicles Act scheme supporting this classification. Collection of tax without deposit defeats a bona fide confusion plea for limitation, so the limitation objection fails. However, admissible abatement, the precise levy, and penalty require fresh adjudication, including consideration of statutory discretion where field-level confusion existed. Core service-tax liability remains sustained, subject to limited re-adjudication of abatement, quantum, and penalty. en-us Wed, 14 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344952 Renting vehicles to identified users for exclusive use is taxable under the rent-a-cab service entry where contractual arrangements transfer possession and control to the users for consideration. The distinction between hiring and renting depends on the hirer's possession and control, with the Motor Vehicles Act scheme supporting this classification. Collection of tax without deposit defeats a bona fide confusion plea for limitation, so the limitation objection fails. However, admissible abatement, the precise levy, and penalty require fresh adjudication, including consideration of statutory discretion where field-level confusion existed. Core service-tax liability remains sustained, subject to limited re-adjudication of abatement, quantum, and penalty. Case-Laws Service Tax Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344952