https://www.taxtmi.com/caselaws?id=353435 A motor cab facility provided under a rent-a-cab arrangement was treated as a taxable service under the Finance Act. The court read "renting of a cab" in its ordinary and common parlance sense, holding that the statute did not draw a distinction between renting and hiring. It further held that the operator's possession or control of the vehicle was not decisive for service tax liability, because the levy depended on the tax statute rather than the licensing scheme under the Motor Vehicles Act. The service was therefore held taxable, and the question was answered in favour of the Revenue. en-us Tue, 02 Jan 2018 00:00:00 +0530 Fri, 27 Apr 2018 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353435 A motor cab facility provided under a rent-a-cab arrangement was treated as a taxable service under the Finance Act. The court read "renting of a cab" in its ordinary and common parlance sense, holding that the statute did not draw a distinction between renting and hiring. It further held that the operator's possession or control of the vehicle was not decisive for service tax liability, because the levy depended on the tax statute rather than the licensing scheme under the Motor Vehicles Act. The service was therefore held taxable, and the question was answered in favour of the Revenue. Case-Laws Service Tax Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353435