https://www.taxtmi.com/caselaws?id=448722 CESTAT Chennai held that a State Transport Corporation owned by Tamil Nadu Government does not fall under the definition of Rent-a-Cab Scheme Operator. The tribunal followed the precedent set by CESTAT Bangalore in a similar case involving another metropolitan transport corporation, which was upheld by SC. The court determined that the appellant's main activity of providing bus transport services to citizens differs from rent-a-cab operations, and the definition itself excludes such government transport corporations from the service provider category. Appeal allowed. en-us Thu, 25 Jan 2024 00:00:00 +0530 Mon, 29 Jan 2024 07:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448722 CESTAT Chennai held that a State Transport Corporation owned by Tamil Nadu Government does not fall under the definition of Rent-a-Cab Scheme Operator. The tribunal followed the precedent set by CESTAT Bangalore in a similar case involving another metropolitan transport corporation, which was upheld by SC. The court determined that the appellant's main activity of providing bus transport services to citizens differs from rent-a-cab operations, and the definition itself excludes such government transport corporations from the service provider category. Appeal allowed. Case-Laws Service Tax Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448722