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TMI BlogScope of "Rent-a-Cab Service" within the provision of Chapter V of Finance Act, 1994 (Service Tax)X X X X Extracts X X X X X X X X Extracts X X X X ..... Scope of "Rent-a-Cab Service" within the provision of Chapter V of Finance Act, 1994 (Service Tax) X X X X Extracts X X X X X X X X Extracts X X X X ..... e possession continues with the operator / owner and services are being provided only when asked, is taxable within the category of "rent-a-cab service". Facts of the Case: Appellant owns an Ambassa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dor Car and two tempos. He is rendering the services of transporting. Revenue proceeded against the appellant for not discharging the liability under the category of 'Rent-a-Cab' operator Decision: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The important thing to be noticed is that, the cabs were not leased out for any interval of time, for use by the client, according to its discretion. That service tax under the heading does not cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all manner of transport or vehicle hire services is clear from the wording of the heading itself. The levy has been defined as "any service provided.......by a rent-a-cab scheme operator in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o renting of a cab". In the present case, there was no renting of cabs. Instead, transport service was provided. In view of this, service tax demand on the appellant is not sustainable. (Full text o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f judgment visit - 2008 -TMI - 2786 - CESTAT, BANGALORE and 2008 -TMI - 2803 - CESTAT, New Delhi) X X X X Extracts X X X X X X X X Extracts X X X X
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