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TMI Blog2014 (3) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... o carry not more than 6 passengers excluding the driver, therefore, they conform to the definition of Motor Cab" as per Section 65 (70) w.e.f. 14.05.2003 of Chapter V of the Finance Act. Definition of Rent a Cab Scheme Operator was amended w.e.f. 16.10.1998 vide Finance (NO2) Act 1998 which reads as "Rent a cab Scheme Operator'" means any person engaged in the business of renting of cabs, thus the requirement of operator being registered under the Rent a Cab Scheme Operator had been dispensed with. Consequently, any person engaged in the business of renting of cabs was required to pay service tax irrespective of number of vehicles engaged by him in providing this service. Lower authorities have not examined the issue whether the activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring for the appellant has submitted that the appellant has provided the motor car which is other than motor cab/maxi cab. It is the contention that they have supplied motor cars which is excluded from the definition of cabs as defined under Section 2 (26) of the Motor Vehicle Act, 1988. The Ld. Advocate submitted that the vehicle has never been registered as Tourist permit vehicle. He placed before the Bench a copy of the agreement entered with NIPCO, Shillong showing that they had provided the vehicle on hire and not on rent. In this regard, the Ld. Advocate has placed reliance in the Tribunal's judgment in case of Gayatri Tours Bus Service Vs. Commr. of Central Excise, Baroda 239 (29) STR 499 (Tribunal-Ahmedabad) wherein after persuing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4+1 including the driver and Ambassadors having seating capacity 4+1 and 5+1 including the driver to M/s. NEEPCO Ltd., Shillong as stated by the said assessee in his statement on 27.05.2009 and also the documents submitted vide their letter dated 15/06/2009 indicates that all the vehicles supplied by them to NEEPCO Ltd. are vehicles having seating capacity of 4+1 and 5+1. As the said vehicles are constructed or adapted to carry not more than 6 passengers excluding the driver, therefore, they conform to the definition of Motor Cab" as per Section 65 (70) w.e.f. 14.05.2003 of Chapter V of the Finance Act. 5. I also find that definition of Rent a Cab Scheme Operator was amended w.e.f. 16.10.1998 vide Finance (NO2) Act 1998 which reads as "R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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