Rent A Cab scheme operator - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Rent-A-Cab scheme operator (w.e.f. 1.4.2000) What is taxable - 65(105)(o) Any service provided or to be provided to any person, by a rent-a-cab scheme operator in relation to the renting of a cab; Who is the receiver of service Any person Who is the provider of service A rent-a-cab scheme operator Who is liable to pay service tax A rent-a-cab scheme operator (service provider) Meaning of Cab - 65(20) "cab" means (i) a motorcab, or (ii) a maxicab, or (iii) any motor vehicle constructed or adapted to carry more than twelve passengers, excluding the driver, for hire or reward: Provided that the maxicab referred to in sub-clause (ii) or motor vehicle referred to in sub clause (iii) which is rented for use by an educational body imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre, shall not be included within the meaning of cab;'; Meaning of Maxicab - 65(70) "maxicab" has the meaning assigned to it in clause (22) of section 2 of the Motor Vehicles Act, 1988; As per clause (22) of section 2 of the Motor Vehicles Act, 1988; "any motor vehicle constructed or adapted to carry more than six passengers, but not more than twelve passengers, excluding the driver, for hire or reward." Meaning of Motorcab - 65(71) "motorcab" has the meaning assigned to it in clause (25) of section 2 of the Motor Vehicles Act, 1988; As per clause (25) of section 2 of the Motor Vehicles Act, 1988; "any motor vehicle constructed or adapted to carry not more than six passengers excluding the driver for hire or reward." Meaning of Rent-a-cab-scheme operator - 65(91) "rent-a-cab scheme operator" means any person engaged the business of renting of cabs; Meaning of Commercial Training or Coaching Centre - 65(27) "commercial training or coaching centre" means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes but does not include preschool coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognised by law for the time being in force; Comment: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."