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2012 (9) TMI 302 - AT - Service TaxDemand of service tax - Rent-a-Cab service - contract with various units of Indian Army for making available such means of transportation against request – Held that:- Respondent is just like the services provided by any taxi-operator on the road who provides services to any person calling for taxi - Respondent is not placing any vehicle at the disposal of the army on any long term duration - Ordinary taxi-operators on the street are not brought under tax net under the entry for “Rent-a-Cab” scheme - Appeal filed by Revenue is dismissed.
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