Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 215 - AT - Service TaxRent-a-cab service - business of running of “radio taxies” and are providing transport services to both individual and corporate customers - scope of the term 'renting' and 'hiring' - whether the service would be taxable under the head Rent-a-Cab-Scheme Operator’s Service or not? - Held that: - The admitted facts of the case are that the respondent is providing various vehicles for transport of people. In respect of such transport for individual passengers for which consideration was received on the spot by the driver of the said vehicle, no service tax liability arises. This position is not in dispute. Service to corporate clients - Held that: - 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. - The Tribunal in APSRTC ADDAPA [2017 (11) TMI 773 - CESTAT HYDERABAD] held that when the contract is to hire a vehicle, there is no renting of cab. Appeal dismissed - decided against Revenue.
|