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Service Tax - Highlights / Catch Notes

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Classification of service - rent-a-cab service or not? - ...


Clarification on Vehicle Provision: Public Transport Entities Exempt from Rent-a-Cab Service Tax Classification.

January 29, 2024

Case Laws     Service Tax     AT

Classification of service - rent-a-cab service or not? - Providing vehicles to the Government Departments, Sister concerns and private parties - The ruling emphasized the interpretation of the term "Rent-a-Cab Scheme Operator" as defined in the Finance Act. It clarified that an entity like the appellant, primarily engaged in providing public transport and not in the business of renting cabs, does not fall within this definition. - AT

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