Service tax on cars & Buses given in hiring as contract carriage on payment basis

Shemco India Transport Vs Commissioner of Central Excise (CESTAT Chandigarh)

Introduction: In a recent legal battle between Shemco India Transport and the Commissioner of Central Excise, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chandigarh issued an order dated November 1, 2023. The case revolves around the taxation of cars and buses provided on a hire basis as contract carriage with payment based on their usage.

Factual Background:

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