https://www.taxtmi.com/caselaws?id=433438 Government grant reimbursing expenditure for soil conservation and land reclamation was treated as a non-taxable reimbursement, and the activity was held to fall within the exemption for services connected with functions ordinarily entrusted to a municipality under Article 243W. The demand under Business Auxiliary Service was therefore not sustainable. Renting of bulldozers and dumpers was not brought within Supply of Tangible Goods Service because the record did not establish the required physical possession and effective control with the assessee. Recovery from employees for private use of official vehicles did not amount to Rent-a-cab Service, as it arose from an employment arrangement and not from a hire service offered to the public. All service tax demands were set aside. en-us Fri, 20 Jan 2023 00:00:00 +0530 Tue, 31 Jan 2023 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433438 Government grant reimbursing expenditure for soil conservation and land reclamation was treated as a non-taxable reimbursement, and the activity was held to fall within the exemption for services connected with functions ordinarily entrusted to a municipality under Article 243W. The demand under Business Auxiliary Service was therefore not sustainable. Renting of bulldozers and dumpers was not brought within Supply of Tangible Goods Service because the record did not establish the required physical possession and effective control with the assessee. Recovery from employees for private use of official vehicles did not amount to Rent-a-cab Service, as it arose from an employment arrangement and not from a hire service offered to the public. All service tax demands were set aside. Case-Laws Service Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433438