https://www.taxtmi.com/caselaws?id=790519 Supplying buses with drivers and maintenance to a transport corporation was treated as a transport arrangement, not Rent-a-Cab Service, because route control and ticket issuance remained with the corporation and effective operational control did not pass to the recipient. The Tribunal also noted that the legal position was unsettled during the relevant period and accepted the supplier's bona fide belief of non-taxability, so the extended limitation period was not available and the consequential penalties could not survive. The demand therefore failed on merits and on limitation, and the assessee obtained full relief. en-us Thu, 23 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 11:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790519 Supplying buses with drivers and maintenance to a transport corporation was treated as a transport arrangement, not Rent-a-Cab Service, because route control and ticket issuance remained with the corporation and effective operational control did not pass to the recipient. The Tribunal also noted that the legal position was unsettled during the relevant period and accepted the supplier's bona fide belief of non-taxability, so the extended limitation period was not available and the consequential penalties could not survive. The demand therefore failed on merits and on limitation, and the assessee obtained full relief. Case-Laws Service Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790519