https://www.taxtmi.com/caselaws?id=360570 Providing buses on hire to transport corporations on a kilometre basis, while the operator retains possession, control and running responsibility, is hiring and not renting of cabs; the transaction therefore does not fall within rent-a-cab scheme operator service, and the service tax demand failed on merits. The extended period of limitation also could not be invoked because the department had prior knowledge, returns were filed, and the issue was subject to conflicting judicial views, so suppression or mala fide intent was not established. The Tribunal set aside the impugned order and allowed the appeals. en-us Fri, 11 May 2018 00:00:00 +0530 Thu, 07 Jun 2018 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360570 Providing buses on hire to transport corporations on a kilometre basis, while the operator retains possession, control and running responsibility, is hiring and not renting of cabs; the transaction therefore does not fall within rent-a-cab scheme operator service, and the service tax demand failed on merits. The extended period of limitation also could not be invoked because the department had prior knowledge, returns were filed, and the issue was subject to conflicting judicial views, so suppression or mala fide intent was not established. The Tribunal set aside the impugned order and allowed the appeals. Case-Laws Service Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360570