https://www.taxtmi.com/caselaws?id=348506 Providing vehicles was examined against the statutory definition of rent-a-cab service under the Finance Act, 1994, which turns on whether the hirer obtains possession and control of the vehicle and can use it as his own. Where the owner retains possession and control, the arrangement is only hiring and does not fall within the taxable category. On the material relied upon, the service did not satisfy the rent-a-cab test. The notice also did not invoke section 73A, and the cited authorities supported the assessee. The service tax demand and penalties were therefore held unsustainable, and the appeal succeeded. en-us Mon, 18 Sep 2017 00:00:00 +0530 Sat, 23 Sep 2017 10:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348506 Providing vehicles was examined against the statutory definition of rent-a-cab service under the Finance Act, 1994, which turns on whether the hirer obtains possession and control of the vehicle and can use it as his own. Where the owner retains possession and control, the arrangement is only hiring and does not fall within the taxable category. On the material relied upon, the service did not satisfy the rent-a-cab test. The notice also did not invoke section 73A, and the cited authorities supported the assessee. The service tax demand and penalties were therefore held unsustainable, and the appeal succeeded. Case-Laws Service Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348506