CESTAT Quashes Service Tax Demand Beyond Normal Period on MSRTC Bus Hiring

Green Logistics Corporation Vs C.C.E. & S.T.-Vadodara-i (CESTAT Ahmedabad) Introduction: In a recent judgment by CESTAT Ahmedabad, the case between Green Logistics Corporation and C.C.E. & S.T.-Vadodara-i was resolved. At the core of the dispute was whether Green Logistics should be liable to pay Service Tax for hiring buses to the Maharashtra State Road Transport Corporation (MSRTC) under the label of ‘Rent a Cab operator Service’. Analysis: The appellant argued that they had regularly paid service tax under various heads and believed that the act of hiring vehicles differed from ...