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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Classification of services - distinction between renting and ...

Case Laws     Service Tax

May 19, 2018

Classification of services - distinction between renting and hiring - Appellant is required to bear the cost of running the buses so hired, including the salary to be paid to the drivers and they are remunerated on the basis of kilometer run only - the possession and control of the vehicle has remained with the Appellant and hence cannot be termed as renting of cab/ bus. - AT

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