https://www.taxtmi.com/caselaws?id=757935 CESTAT Kolkata held that appellant's provision of two 45-seater buses to ONGC for transportation services in Assam and North-Eastern Region did not constitute rent-a-cab service under Section 65(91) of Finance Act, 1994. The tribunal found that since ownership and possession of vehicles remained with appellant throughout the contract period, with payments based on kilometre/duration, the service was transportation rather than renting. Following precedent from Shree Gayatri Tourist Bus Service case, CESTAT ruled the service was not liable to service tax under rent-a-cab category, allowing the appeal and setting aside demand for service tax, interest, and penalty. en-us Fri, 30 Aug 2024 00:00:00 +0530 Thu, 05 Sep 2024 07:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757935 CESTAT Kolkata held that appellant's provision of two 45-seater buses to ONGC for transportation services in Assam and North-Eastern Region did not constitute rent-a-cab service under Section 65(91) of Finance Act, 1994. The tribunal found that since ownership and possession of vehicles remained with appellant throughout the contract period, with payments based on kilometre/duration, the service was transportation rather than renting. Following precedent from Shree Gayatri Tourist Bus Service case, CESTAT ruled the service was not liable to service tax under rent-a-cab category, allowing the appeal and setting aside demand for service tax, interest, and penalty. Case-Laws Service Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757935