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2018 (3) TMI 418 - AT - Service TaxClassification of services - rent-a-cab services or otherwise - whether the activity of providing cab to other travel agents for rendering services to foreign tourist would fall under the definition of rent-a-cab service? - Held that: - The definition of rent-a-cab scheme operator as under section 65(91) is any person engaged in the business of renting of cabs. The facts reveal that the appellant was collecting hire charges - The issue whether hiring of vehicles would fall under definition of rent-a-cab service has been decided in the case of Sachin Malhotra [2014 (10) TMI 816 - UTTARAKHAND HIGH COURT], where it was held that 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. Appeal allowed - decided in favor of appellant.
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