Rent-a-cab operating services for use by an educational body imparting skill or knowledge or lesson on...

Rent-a-cab operating services for use by an educational body imparting skill or knowledge or lesson on any subject or field, other than a commercial training or coaching centre, are not includible in the meaning of "cab" and hence not taxable in the "rent-a-cab operator service" - prima facie case is in favor of assessee - AT .....

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