Service Tax Not Applicable on Cab Rentals Without Transfer of Control u/s 65(105)(o) and Section 65(91).

Demand of service tax - renting of cab without transferring control - unless there is control, which is passed to the hirer under the rent-a-cab scheme, there cannot be a taxable transaction under Section 65(105)(o), read with Section 65(91) of the Service Tax Act - AT .....

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