Appellant's Bus Service Arrangement Classed as Hiring, Not Renting, Due to Control and Operational Cost Responsibilities.

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....Classification of services - distinction between renting and hiring - Appellant is required to bear the cost of running the buses so hired, including the salary to be paid to the drivers and they are remunerated on the basis of kilometer run only - the possession and control of the vehicle has remained with the Appellant and hence cannot be termed as renting of cab/ bus. - AT....