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TMI Blog2009 (4) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of their vehicle then such contract shall not fall within the definition of stage carriage but it shall deem to be carriage. The condition No. 4 given in para 22 of the judgment (1985 -TMI - 72127 - Andhra High Court) clears the position - respondent had to take a decision on the basis of definition provided by section 65 of the Finance Act, 1994 of the word ‘rent-a-cab operator’. The service tax is payable by a private bus operator whose buses are attached with the UPSRTC, through individual agreements. UPSRTC does not seem to be aggrieved party, coming into the way of respondent to collect service tax from the private bus operator, whose buses are said to attach with the UPSRTC and falls within the category of ‘Rent-a-cab operator’ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994. Rent-a-cab operator has been defined under section 65 of the Finance Act, 1994 which means any person engaged in the business of renting of cabs and the taxable service as per provision of section 65 is any service provided or to be provided to any person by a rent-a-cab scheme operator in relation to renting a cab . The submission of the learned counsel for the respondents is that respondents are not charging any service tax from the buses owned and possessed by the UPSRTC. Accordingly, the present writ petition is not maintainable on behalf of UPSRTC. In case a private bus operator has got any grievance, it is for them to raise grievance at appropriate forum. 6. However, learned counsel for the petitioner has relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle used in such manner falls within the definition of stage carriage and not contract carriage . (5) Tax is levied on the basis of the use of the transport vehicle and not on the nature of the permit held by the owner in respect of the vehicle and the power contained in section 3 read with section 4 of the Taxation Act is sufficient to enable the State Government to levy the tax from time to time when the nature of the use of the vehicle is changed and the class of the motor vehicle is thereby altered, and (6) There is no prohibition in the Act for the levy and collection of tax as authorised under section 3(1) of the Taxation Act in cases where action is taken for the breach of any of the conditions of the permit against th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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