No Service Tax Leviable in absence of Contract of Hire and Renting of a cab: CESTAT [Read Order]

By Yogitha S. Yogesh - On September 14, 2023 1:00 pm - 2 mins read
No Service Tax Leviable - Contract of Hire - Renting of a cab - CESTAT - No Service Tax - taxscan

The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that demand of service tax is not leviable in absence of contract of hire and renting of a cab between the assesee and Punjab Road Transport Corporation (PRTC). Shri Gurjant Singh Beant Singh, the appellants entered into different contracts with…

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