Transport Services for Corporate Clients Not Taxable Under "Rent-a-Cab" Category, No Transfer of Vehicle Control Involved.

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Full Text of the Document

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....Rent-a-cab services provided to corporate clients - services provided by the noticee being transportation of passenger from one point to another against specific call/request rather than to make available the vehicle for a particular time span, where possession and control of vehicle always lie with the noticee or driver, cannot be taxed under “rent-a-cab service’ by no stretch of imagination irrespective of charges per trip are fixed amount instead of per KM basis - AT....