TMI BlogRent A Cab scheme operatorX X X X Extracts X X X X X X X X Extracts X X X X ..... son Who is the provider of service A rent-a-cab scheme operator Who is liable to pay service tax A rent-a-cab scheme operator (service provider) Meaning of Cab - 65(20) "cab" means-- (i) a motorcab, or (ii) a maxicab, or (iii) any motor vehicle constructed or adapted to carry more than twelve passengers, excluding the driver, for hire or reward: Provided that the maxicab referred to in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2 of the Motor Vehicles Act, 1988; "any motor vehicle constructed or adapted to carry not more than six passengers excluding the driver for hire or reward." Meaning of Rent-a-cab-scheme operator - 65(91) "rent-a-cab scheme operator" means any person engaged the business of renting of cabs; Meaning of Commercial Training or Coaching Centre - 65(27) "commercial training or coaching centre" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on tech ..... X X X X Extracts X X X X X X X X Extracts X X X X
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