https://www.taxtmi.com/caselaws?id=353912 Receipts from hiring out buses to APSRTC for the period before 01.06.2007 were held not taxable under Business Auxiliary Service or any other taxable service. The Board's clarificatory circular explained that the rent-a-cab category was expanded from 01.06.2007 to include motor vehicles capable of carrying more than 12 passengers for hire, and only from that date did service tax apply to renting of buses under that category. For the earlier period, mere renting of buses was outside the taxable net, so the assessee succeeded. en-us Mon, 11 Sep 2017 00:00:00 +0530 Wed, 14 Feb 2018 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353912 Receipts from hiring out buses to APSRTC for the period before 01.06.2007 were held not taxable under Business Auxiliary Service or any other taxable service. The Board's clarificatory circular explained that the rent-a-cab category was expanded from 01.06.2007 to include motor vehicles capable of carrying more than 12 passengers for hire, and only from that date did service tax apply to renting of buses under that category. For the earlier period, mere renting of buses was outside the taxable net, so the assessee succeeded. Case-Laws Service Tax Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353912