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2019 (6) TMI 1535 - AT - Service TaxClassification of services - Rent-a-Cab service or not - renting of buses to ONGC for transportation of staff by the appellant who is Gujarat State Road Transport Corporation - HELD THAT:- The appellant, as a State Transport Corporation has rented out buses to ONGC - Issue decided in the case of Bangalore Metropolitan Transport [2015 (2) TMI 148 - SC ORDER], wherein the service provider is a Government Transport Corporation and have provided buses on rent to the factories. The Hon’ble Supreme Court held that a State Transport Corporation cannot be treated as Rent-a-Cab operator. Demand set aside - appeal allowed - decided in favor of appellant.
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