Control Transfer Key for Taxability Under Rent-a-Cab Scheme, Per Section 65(105)(o) & 65(91) of Service Tax Act.

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....Rent a cab scheme - unless there is control, which is passed to the hirer under the rent-a-cab scheme, there cannot be a taxable transaction under Section 65(105)(o), read with Section 65(91) of the Service Tax Act - HC....