https://www.taxtmi.com/caselaws?id=754577 The tribunal set aside the impugned order, determining that the appellant was not liable for service tax under Business Auxiliary Services (BAS) for profits received from hired vehicles. It held that there was no contractual relationship or consideration flow between the appellant and vehicle owners to establish BAS. The appeal was allowed, granting any consequential benefits as per the law. en-us Tue, 25 Jun 2024 00:00:00 +0530 Wed, 26 Jun 2024 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754577 The tribunal set aside the impugned order, determining that the appellant was not liable for service tax under Business Auxiliary Services (BAS) for profits received from hired vehicles. It held that there was no contractual relationship or consideration flow between the appellant and vehicle owners to establish BAS. The appeal was allowed, granting any consequential benefits as per the law. Case-Laws Service Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754577