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2019 (10) TMI 215 - AT - Service TaxRent-a-cab service - period from November 2003 to September 2007 - difference between ‘renting’ and ‘hiring’ which are interchangeable expressions - applicability of decision of the Hon'ble High Court of Allahabad in ANIL KUMAR AGNIHOTRI VERSUS COMMISSIONER, CENTAL EXCISE KANPUR [2018 (1) TMI 171 - ALLAHABAD HIGH COURT] has held that there is no difference between ‘renting’ and ‘hiring’ which are interchangeable expressions and that hiring out, irrespective of the conditions attached thereto, sufficed for tax liability to be fastened. HELD THAT:- In the dispute before the Hon'ble High Court of Allahabad, the outsourcing agreement incorporated both fixed charge for the threshold distance and variable charge for usage beyond the threshold and the appellant therein, pleading for exclusion from classification as provider of ‘rent-a-cab service, claimed that the control of the cab did not pass on to the customer as the agreement was for ‘hiring’ and not ‘renting’; the Hon'ble High Court held that such distinction would not alter the nature of the agreement which was not sought to be decided upon on the basis of the determination of consideration - The facts and circumstances in which the decision of the Hon'ble High Court of Allahabad materially differs from the issues agitated now before us. Appeal allowed - decided in favor of appellant.
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