2003 (3) TMI 2

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..... 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. Federn. of Bus-Operators Assn. of T.N. v. Union of India). 2. The Madras High Court in its impugned order had held that reserve vehicle .....

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..... 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 engaging tax is for his customers and giving them service even without owning or plying the vehicle and is not comparable to tax under Entry 56 list II of Sche .....

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