{"id":8586,"date":"2026-04-04T16:22:20","date_gmt":"2026-04-04T10:52:20","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8586"},"modified":"2026-04-04T16:22:20","modified_gmt":"2026-04-04T10:52:20","slug":"rent-a-cab-not-exempt-demand-time-barred-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat","title":{"rendered":"Rent-a-Cab Not Exempt \u2013 Demand Time-Barred | CESTAT"},"content":{"rendered":"<p>Image<\/p>\n<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000417834\/rent-a-cab-service-by-state-transmission-utility-not-exempt-demand-time-barred-absent-suppression-cestat\">Tamil Nadu Transmission Corporation Ltd. vs. Commissioner of GST &amp; Central Excise, Coimbatore (2026) 40 Centax 352 (Tri.-Mad)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri Ajayan T.V.,<\/strong> Member (J) &amp; <strong>M. Ajit Kumar,<\/strong> Member (T)<\/li>\n<li><strong>V. Ravindran,<\/strong> Adv. for the Appellant.<\/li>\n<li><strong>Sanjay Kakkar<\/strong> for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant, being a State Transmission Utility under the Electricity Act, 2003, had hired motor vehicles for official use under rent-a-cab service. Liability to service tax arose under the reverse charge mechanism from the relevant period, and during enquiry the appellant admitted non-registration and non-payment of service tax. The department thereafter issued a show cause notice proposing recovery of tax along with interest and imposition of penalties, which was confirmed by the adjudicating authority. Aggrieved by such confirmation, the appellant preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The matter was accordingly placed before the CESTAT.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that the expression \u2018transmission or distribution of electricity\u2019 covered only those core and ancillary services which had a direct and proximate nexus with such activity. Applying the dependence test, it was observed that hiring of motor vehicles for official use did not bear such direct and proximate nexus and, therefore, was not eligible for exemption under the relevant provisions. The tribunal further held that the issue involved interpretational complexity and there was no evidence of fraud, suppression of facts, or willful misstatement on the part of the appellant. Consequently, the extended period of limitation was held to be inapplicable, rendering the show cause notice time-barred. The demand was thus set aside on the ground of limitation, notwithstanding the finding on taxability.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(52)%20S.T.R.%20309%20(Tri.-Hyd)&amp;itemType=AP\">Commissioner v. Sri Rajayalakshmi Cement Products<\/a> \u2014 2017 (52) S.T.R. 309 (Tri.-Hyd) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2003%20(152)%20E.L.T.%2039%20(S.C.)&amp;itemType=AP\">Easland Combines, Coimbatore v. Commissioner<\/a> \u2014 2003 (152) E.L.T. 39 (S.C.) \u2014 Relied on [Para 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2017%20Centax%20258%20(Tri.%20-Ahmd)&amp;itemType=AP\">Gujarat Energy Transmission Corporation Ltd. v. Commissioner<\/a> \u2014 (2024) 17 Centax 258 (Tri. -Ahmd) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(45)%20S.T.R.%20217%20(Try.Hyd.)&amp;itemType=AP\">Hyderabad Power Installations (P) Ltd. v. Commissioner<\/a> \u2014 2016 (45) S.T.R. 217 (Try.Hyd.) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(56)%20G.S.T.L.%20273%20(Raj.)&amp;itemType=AP\">Jodhpur Vidyut Vitran Nigam Ltd. v. UOI<\/a> \u2014 2022 (56) G.S.T.L. 273 (Raj.) \u2014 Relied on [Paras 3.1, 7, 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(40)%20S.T.R.%20267%20(Tri.-Bang)&amp;itemType=AP\">Md. Aub Khan v. Commissioner<\/a> \u2014 2015 (40) S.T.R. 267 (Tri.-Bang) \u2014 Referred [Para 3.1]<\/li>\n<li>MSC Agency (India) Pvt Ltd v. Commissioner \u2014 2014 (6) TMI 592 &#8211; CESTAT Mumbai \u2014 Referred [Para 3.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(33)%20S.T.R.%20383%20(Tribunal)&amp;itemType=AP\">Noida Power Company Ltd. v. Commissioner<\/a> \u2014 2014 (33) S.T.R. 383 (Tribunal) \u2014 Referred [Para 3.1]<\/li>\n<li>S.K. Shah v. Commissioner \u2014 2019 (2) TMI 1103 CESTAT MUMBAI \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(18)%20Centax%20145%20(Tri.%20Mad)&amp;itemType=AP\">Tangedco v. Commissioner<\/a> \u2014 2024 (18) Centax 145 (Tri. Mad) \u2014 Relied on [Paras 3.1, 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(34)%20G.S.T.L.%20385%20(GUJ.)&amp;itemType=AP\">Torrent Power Ltd. v. UOI<\/a> \u2014 2020 (34) G.S.T.L. 385 (GUJ.) \u2014 Relied on [Paras 3.1, 6, 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(288)%20E.L.T.%20161%20(S.C.)&amp;itemType=AP\">Uniworth Textiles Ltd. v. Commissioner<\/a> \u2014 2013 (288) E.L.T. 161 (S.C.) \u2014 Relied on [Para 12]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular,%201-3-2018&amp;itemType=AP\">Circular, 1-3-2018<\/a> [Paras 6, 7]<\/li>\n<li>C.B.E. &amp; C. Circular No. 131\/13\/2010-ST, dated 7-12-2010 [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20123%2F5%2F2010-TRU&amp;itemType=AP\">C.B.E. &amp; C. Circular No. 123\/5\/2010-TRU<\/a>, dated 24-5-2010 [Para 3.1]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li>Notification No. 11\/2010-ST, dated 27-2-2010 [Para 3.1]<\/li>\n<li>Notification No. 32\/2010-ST, dated 22-6-2010 [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2045%2F2010-S.T.&amp;itemType=AP\">Notification No. 45\/2010-S.T.<\/a>, dated 20-7-2010 [Para 3.1]<\/li>\n<li>Notification No. 30\/2012-ST, dated 20-6-2012 [Para 2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2012%2F2017-Central%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 12\/2017-Central Tax (Rate)<\/a>, dated 28-6-2017 [Para 6]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Image Case Details: Tamil Nadu Transmission Corporation Ltd. vs. Commissioner of GST&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8600,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-8586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Rent-a-Cab Not Exempt \u2013 Demand Time-Barred | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT holds rent-a-cab by State utility not exempt, but demand set aside as time-barred due to absence of suppression or fraud.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rent-a-Cab Not Exempt \u2013 Demand Time-Barred | CESTAT\" \/>\n<meta property=\"og:description\" content=\"CESTAT holds rent-a-cab by State utility not exempt, but demand set aside as time-barred due to absence of suppression or fraud.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-04T10:52:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/1_Rent-a-Cab-Not-Exempt-\u2013-Demand-Time-Barred-CESTAT.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Centax\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Centax\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat\"},\"author\":{\"name\":\"Centax\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\"},\"headline\":\"Rent-a-Cab Not Exempt \u2013 Demand Time-Barred | CESTAT\",\"datePublished\":\"2026-04-04T10:52:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat\"},\"wordCount\":493,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/1_Rent-a-Cab-Not-Exempt-\u2013-Demand-Time-Barred-CESTAT.jpg\",\"articleSection\":[\"Excise &amp; Service Tax\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat\",\"name\":\"Rent-a-Cab Not Exempt \u2013 Demand Time-Barred | CESTAT\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/1_Rent-a-Cab-Not-Exempt-\u2013-Demand-Time-Barred-CESTAT.jpg\",\"datePublished\":\"2026-04-04T10:52:20+00:00\",\"description\":\"CESTAT holds rent-a-cab by State utility not exempt, but demand set aside as time-barred due to absence of suppression or fraud.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/1_Rent-a-Cab-Not-Exempt-\u2013-Demand-Time-Barred-CESTAT.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/1_Rent-a-Cab-Not-Exempt-\u2013-Demand-Time-Barred-CESTAT.jpg\",\"width\":920,\"height\":540,\"caption\":\"Rent a Cab Exemption\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rent-a-Cab Not Exempt \u2013 Demand Time-Barred | CESTAT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\",\"name\":\"Centax\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"caption\":\"Centax\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Rent-a-Cab Not Exempt \u2013 Demand Time-Barred | CESTAT","description":"CESTAT holds rent-a-cab by State utility not exempt, but demand set aside as time-barred due to absence of suppression or fraud.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat","og_locale":"en_US","og_type":"article","og_title":"Rent-a-Cab Not Exempt \u2013 Demand Time-Barred | CESTAT","og_description":"CESTAT holds rent-a-cab by State utility not exempt, but demand set aside as time-barred due to absence of suppression or fraud.","og_url":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2026-04-04T10:52:20+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/1_Rent-a-Cab-Not-Exempt-\u2013-Demand-Time-Barred-CESTAT.jpg","type":"image\/jpeg"}],"author":"Centax","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Centax","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat"},"author":{"name":"Centax","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a"},"headline":"Rent-a-Cab Not Exempt \u2013 Demand Time-Barred | CESTAT","datePublished":"2026-04-04T10:52:20+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat"},"wordCount":493,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/1_Rent-a-Cab-Not-Exempt-\u2013-Demand-Time-Barred-CESTAT.jpg","articleSection":["Excise &amp; Service Tax","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat","url":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat","name":"Rent-a-Cab Not Exempt \u2013 Demand Time-Barred | CESTAT","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/1_Rent-a-Cab-Not-Exempt-\u2013-Demand-Time-Barred-CESTAT.jpg","datePublished":"2026-04-04T10:52:20+00:00","description":"CESTAT holds rent-a-cab by State utility not exempt, but demand set aside as time-barred due to absence of suppression or fraud.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/1_Rent-a-Cab-Not-Exempt-\u2013-Demand-Time-Barred-CESTAT.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/1_Rent-a-Cab-Not-Exempt-\u2013-Demand-Time-Barred-CESTAT.jpg","width":920,"height":540,"caption":"Rent a Cab Exemption"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/rent-a-cab-not-exempt-demand-time-barred-cestat#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Rent-a-Cab Not Exempt \u2013 Demand Time-Barred | CESTAT"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a","name":"Centax","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","caption":"Centax"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/8586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=8586"}],"version-history":[{"count":2,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/8586\/revisions"}],"predecessor-version":[{"id":8593,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/8586\/revisions\/8593"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/8600"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=8586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=8586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=8586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}