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2008 (9) TMI 24 - AT - Service TaxTata Sumo & Maruti Esteem given on rent – order of original authority that impugned vehicles qualify as “motor cab” & “maxi cab" respectively, so assessee is rendering the service of ‘Rent-a-cab Scheme Operator”, is correct – revenue submission that only the definition of cab under the Motor Vehicles Act is relevant and compliance to other formalities under Motor Vehicles Act are not pre-requisite for levying tax, is acceptable – since appellant is a small businessman, penalty is set aside
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