Sunday 23 November 2014

Hiring and renting of cab aren't distinguishable; ST is leviable irrespective of who enjoys control

Service Tax : Renting of cabs is liable to service tax irrespective of whether control over vehicle is of service provider or of service recipient and irrespective of whether it is 'hiring' of cabs or 'renting' of cabs; therefore, supplying vehicles for transportation of papers/answer sheets, examiners, staff etc. on distance travelled basis also amounts to rent-a-cab services


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