https://www.taxtmi.com/caselaws?id=471205 Small service provider threshold exemption applies after excluding the portion of consideration covered by the available abatement, so service tax liability does not arise where the resulting taxable value remains below the prescribed limit. Bus supply on a per-kilometre remuneration basis, without an arrangement granting use through renting, constitutes a contract of hire rather than taxable rent-a-cab service. Accordingly, service tax demands fail where both the exemption threshold applies and the activity is wrongly classified; no penalty consequence survives. en-us Wed, 30 Aug 2023 00:00:00 +0530 Tue, 25 Aug 2026 14:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471205 Small service provider threshold exemption applies after excluding the portion of consideration covered by the available abatement, so service tax liability does not arise where the resulting taxable value remains below the prescribed limit. Bus supply on a per-kilometre remuneration basis, without an arrangement granting use through renting, constitutes a contract of hire rather than taxable rent-a-cab service. Accordingly, service tax demands fail where both the exemption threshold applies and the activity is wrongly classified; no penalty consequence survives. Case-Laws Service Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471205