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2010 (4) TMI 283 - HC - Service TaxRent-a-cab service – vehicles were hired from the market - definition of ‘Cab’ as per Section 65 (20) of the Finance Act, 1994 - Tourist permit – Held that: - It will be seen that under the Motor Vehicles Act, the term “tourist permit” did not occur. It occurred only in Rules 82 to 85. Perhaps, therefore, the language of the old Section 65 (44) contemplated a “tourist permit” granted under the rules. By the amendment, the whole concept has been changed and what is now contemplated is only “a permit granted under the Act and the Rules”. Even at the cost of repetition, we may show that a CEA No.90 of 2006 6 tourist permit is not granted under the Motor Vehicles Act. It is not even contemplated therein. The terminology of “tourist permit” is not to be found even in Section 88(9) of the Motor Vehicles Act. It is to be found only under the Rules 82 to 85. Therefore, it is obvious that the “tourist permit” is not required for attracting the provisions of Section 65(52) of the Finance Act - , if the vehicle is used for providing transport service (as in the present case), then it will amount to providing taxable service under the Act and the respondent-firm was liable to pay service tax. - transport service provided by the respondent-firm to the IOC was a taxable service, the Tribunal was not correct in taking the contrary view and all the questions raised in this appeal are answered in favour of the revenue and against the assessee – decided in favor of revenue.
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