https://www.taxtmi.com/caselaws?id=350894 Hire charges for buses supplied by a stage carriage operator for marriage functions and pilgrimages were not taxable as rent-a-cab service up to 30.06.2012 because renting required transfer of possession and control to the hirer, which was absent; the pre-01.07.2012 demand was therefore set aside. From 01.07.2012, the same activity was taxable because the buses were used under special permits or contract carriage arrangements for private hire, so they did not remain within the negative list or the relevant exemption; service tax was held payable for the later period. Penalties were set aside, and the matter was partly allowed. en-us Tue, 24 Oct 2017 00:00:00 +0530 Fri, 27 Apr 2018 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350894 Hire charges for buses supplied by a stage carriage operator for marriage functions and pilgrimages were not taxable as rent-a-cab service up to 30.06.2012 because renting required transfer of possession and control to the hirer, which was absent; the pre-01.07.2012 demand was therefore set aside. From 01.07.2012, the same activity was taxable because the buses were used under special permits or contract carriage arrangements for private hire, so they did not remain within the negative list or the relevant exemption; service tax was held payable for the later period. Penalties were set aside, and the matter was partly allowed. Case-Laws Service Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350894