https://www.taxtmi.com/caselaws?id=386731 The Tribunal set aside the order-in-appeal by the Commissioner of Central Excise & Service Tax, classifying services provided by M/s Raviraj Tours and Travels Ltd as 'rent-a-cab service'. Emphasizing the purpose of vehicle hire and consideration, the Tribunal ruled in favor of the appellant, citing precedents that highlighted the significance of these factors in determining tax liability for such services. By following the reasoning from previous judgments, including re Bangalore Metropolitan Transport Corpn and re Rahul Travels, the Tribunal allowed the appeal, distinguishing it from prior decisions like re Anil Kumar Agnihotri based on agreement nature and vehicle control. en-us Mon, 22 Jul 2019 00:00:00 +0530 Mon, 07 Oct 2019 21:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386731 The Tribunal set aside the order-in-appeal by the Commissioner of Central Excise & Service Tax, classifying services provided by M/s Raviraj Tours and Travels Ltd as 'rent-a-cab service'. Emphasizing the purpose of vehicle hire and consideration, the Tribunal ruled in favor of the appellant, citing precedents that highlighted the significance of these factors in determining tax liability for such services. By following the reasoning from previous judgments, including re Bangalore Metropolitan Transport Corpn and re Rahul Travels, the Tribunal allowed the appeal, distinguishing it from prior decisions like re Anil Kumar Agnihotri based on agreement nature and vehicle control. Case-Laws Service Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386731