TMI Blog2005 (4) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of service, which involves hiring/renting of a cab formally for a long duration - ST/73/2004-Mum. - A/420/2005-WZB/C -IV - Dated:- 8-4-2005 - [Order]-Briefly the facts are that the appellants are providing cab service to their customers. Service Tax is payable by operators who operate 'Rent a Cab' scheme as defined under Section 65(91) of the Finance Act, 1994 as amended. Such service p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vehicles Act, 1988 according to which a person who has not less than 50 cabs is licensed to be an operator of such a Scheme; that the Commissioner proceeded on the basis that renting and hiring are synonymous; that hiring means giving to another person temporary possession and use of property for money whereas renting involves a contract to part with the property for a consideration; that in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .that all the tourist taxi operators got themselves registered and have been paying the Service Tax all over the country. 5. I have considered the rival submissions. During the relevant period taxable service means service provided to any persons, by a rent-a-cab operator in relation to the renting of a cab. The appellant referred to the Rent-a-Cab Scheme, 1989 framed under Motor Vehicles Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scheme would have consistently used the word 'Rent' 'Rental charges' etc. instead of 'hire' 'hire charges' if there is such a big difference between the two expressions. An 'Yellow Black' motor taxi is engaged by a person whereas he hires a tourist taxi much more formally for a longer duration. The Government's intention is to tax the providers of a service, which involves, hiring/renting of a c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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