Vehicle Leasing Activity Not a Service, Exempted from Service Tax: CESTAT [Read Order]

The vehicle leasing activity is not considered a service and is therefore exempt from service tax.
CESTAT lease ruling - Service tax lease - Lease exemption CESTAT - Taxsacn

In a recent ruling, the Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that vehicle leasing activity is not considered a service and is therefore exempt from service tax, noting that the leased vehicle was under the exclusive control of the service receiver. In an appeal against the order dated…

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