Wednesday, 10 December 2014

Hiring of cab is different from renting of cab; hiring of cabs is not liable to ST under 'rent-a-cab

Service Tax : Unless control of vehicle is made over to hirer and he is given possession for howsoever short a period to deal with vehicle, there would be no 'renting'; hence, 'hiring' of vehicles on per km. basis without transfer of possession and control is not liable to service tax under 'rent-a-cab services'


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