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2007 (12) TMI 68 - CESTAT, AHMEDABADDuring the relevant period, the number of vehicles given on hire is not relevant for attracting the service tax under the service of rent-a-cab scheme. This criteria of 50 cab was only relevant prior to amendment in 1998 to the definition of rent-a-cab scheme operator - definition of rent-a-cab service has undergone a change, making the number of cars owned by the operator irrelevant - order of the original authority confirming the demand of duty and interest is restored but penalty is reduced
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