https://www.taxtmi.com/caselaws?id=762008 Vehicle-hiring services that, in substance, amount to providing transport by cab for consideration are taxable under rent-a-cab service, following the distinction drawn from prior Gujarat High Court reasoning. The service was therefore treated as falling within the taxable net. On limitation, the extended period could not be invoked because no deliberate suppression of facts or mala fide intention was found, and the service had only recently been brought into the tax net amid ambiguity. The taxability finding was maintained, but the extended limitation demand failed, and the matter was remanded for fresh decision in light of those findings. en-us Wed, 20 Nov 2024 00:00:00 +0530 Fri, 22 Nov 2024 07:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762008 Vehicle-hiring services that, in substance, amount to providing transport by cab for consideration are taxable under rent-a-cab service, following the distinction drawn from prior Gujarat High Court reasoning. The service was therefore treated as falling within the taxable net. On limitation, the extended period could not be invoked because no deliberate suppression of facts or mala fide intention was found, and the service had only recently been brought into the tax net amid ambiguity. The taxability finding was maintained, but the extended limitation demand failed, and the matter was remanded for fresh decision in light of those findings. Case-Laws Service Tax Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762008