2003 (3) TMI 2

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..... urt Bench comprising Hon'ble Mrs. Justice Ruma Pal and Hon'ble Mr. Justice B.N. Srikrishna on 28-3-2003 dismissed on ground of delay the Petition for Special Leave to Appeal (Civil) No. CC 2741 of 2003 filed by Tamil Nadu Tour Vehicle Owners Operators Assn. against the Madras High Court judgment and order dated 30-4-2001 in W.P. No. 20 of 1998 and reported in 2001 (134) E.L.T. 618 (Mad.)( Secy. .....

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..... Cabs and service are provided by him to any person in relation to renting of cabs, such service becomes 'taxable service' and comes within the ambit of Section 66(3) of Finance Act, 1994 and holding a licence under Rent-a-Cab Schemes, 1989 is not required for being leviable to Service Tax. 5. The High Court also held that tax on service is levied on a person if he is in the business of engagin .....

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