Home Highlights September 2012 Year 2012 This

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1. Benefit of Notification No. 39/97 – Rent-a-cab operator service – The appellants are giving only cabs – thus the appellants are not covered under the scope of tour...

2. Rent-a-cab operator service - There is no person involved as a recipient of a Rent-a-Cab service to whom the buses is handed over under a rent agreement - in this fact...

3. Classification of service - rent-a-cab service or not? - Providing vehicles to the Government Departments, Sister concerns and private parties - The ruling emphasized...

4. Rent-a-cab operator service - providing vehicles to the clients on hire basis - There is the fundamental distinction between rent-a-cab and a pure case of hiring - the...

5. Invocation of section 80 - non-payment of service tax under the bonafide belief that Service Tax is not applicable to them as they were providing services of rent-a-cab...

6. Classification of goods - rate of tax - renting of e-bikes(Miracle), bicycles(Move) without operator - Renting of e-bikes/ bicycles without operator cannot be classified...

7. Rent a cab service - Applicant stationed travel desk in their hotels and respective travel desk provided Rent a cab service' to their customers - prima facie appellant...

8. Rent-a-Cab service - appellant ut their buses at the disposal of PRTC - appellants is taxable as rent a cab service - AT

9. CENVAT Credit on rent a cab service - CENVAT Credit on rent a cab has been allowed - AT

10. Rent a cab services - distinction between 'renting' and 'hiring' - the appellant indulges in providing service under a rent-a-cab scheme in relation to a cab and...