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BANGALORE METROPOLITAN TRANSPORT CORPORATION A RENT-A-CAB OPERATOR?

Service Tax - By: - Mr.M. GOVINDARAJAN - Dated:- 26-6-2015 - Section 65 (105)(o) of the Finance Act, 1994 ( Act for short) defines the taxable service in relation to renting of the cabs as any service provided or to be provided to any person by a rent-a-cab operator in relation to the renting of a cab. Section 65 (91) defines the term rent-a-cab operator any person engaged in the business of renting of cabs. Section 65 (20) defines the term cab as- a motor car; or a maxicab; or any other veh .....

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er. They are paying service tax for the services rendered by them which are pertaining to advertisement agency, renting of immovable property and manpower recruitment services. The main business of the appellant is transporting of passengers with the city of Bangalore and nearby mofussil areas. The buses are operated under stage carriage permits. The appellant is also providing buses to factories for transport of other employees and also schools and colleges for transport of students. The Revenu .....

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e heading of rent-a-cab service; Despite their reply to the notices that they are not liable to service tax under this sort of service, proceedings were initiated after nearly a year to demand service tax; The entire demand is time barred; The appellants are not liable to service tax just like BMTC buses which pick up passengers in various bus stops and run on scheduled trips from place to place within the city; The buses are running from different prime of the city from factory and employee .....

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stage carriage buses and operations carried out for their customers also cannot be considered otherwise; Thus BMTC cannot be considered to have been engaged in the business of renting of cabs; The Revenue contended that the provision of buses to factors and industries would amount to renting of buses to them and it cannot be considered as stage carriage operations. The Tribunal analyzed the provisions in Finance Act in regard to renting-a-cab service. The Tribunal found that rent-a-cab operator .....

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