https://www.taxtmi.com/caselaws?id=797433 Bus operation under a per-kilometre arrangement, where owners provide drivers and cleaners and retain possession, supervision and operational control, is characterised as a contract of hire rather than renting. Rent-a-cab service requires that the vehicle be placed at the recipient's disposal for use according to the recipient's choice. Operation on specified routes without any transfer of possession or control does not meet that essential requirement. Such services are therefore not taxable as rent-a-cab service. en-us Wed, 12 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797433 Bus operation under a per-kilometre arrangement, where owners provide drivers and cleaners and retain possession, supervision and operational control, is characterised as a contract of hire rather than renting. Rent-a-cab service requires that the vehicle be placed at the recipient's disposal for use according to the recipient's choice. Operation on specified routes without any transfer of possession or control does not meet that essential requirement. Such services are therefore not taxable as rent-a-cab service. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797433