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TMI Blog2024 (1) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is a 100% owned undertaking of Government of Tamil Nadu providing transport facility to the public and are registered with the Service Tax Department and has been paying service tax on GTA service and selling of space service and are filing regularly ST-3 returns. The Revenue entertained a view that the appellant is evading payment of service tax by providing vehicles to the Government Departments, Sister concerns and private parties. Subsequently, show cause notice dated 12.04.2013 was issued alleging that the appellant have provided Rent-a-Cab operator services without getting appropriate amendment in Service Tax Registration certificate and without paying service tax and without filing prescribed half yearly returns in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t considered the submissions made by the appellant. He further submits that as per the statutory definition, 'Rent-a-Cab operator scheme' means any person engaged in the business of renting of cabs. He further submits that appellants are not "engaged in renting a cab operator scheme" and does not fall in the said definition. He further submits that a person can be said to be engaged in the business of renting of cabs, if he carries on such a business not as an isolated act or transaction, but as an organized and fairly continuous activity. He further submits that the issue is no more res integra and has been considered by various Benches of the Tribunal and in support of his submissions he relied upon the following decisions : (a) Bangalo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract basis by the appellant to various factories and firms can be classified as rent-a-cab service or not. It would be appropriate to reproduce the relevant legal provisions before we proceed further. The definition of 'cab' under Section 65(20) was amended w.e.f. 1-5-2007 by the Finance Act, 2007. As a result of this amendment, the scope of taxable Service Tax extended to include the renting of motor vehicles capable of carrying more than twelve passengers. The taxable service in relation to renting of the cabs has been defined under Section 65(105) (o) of the Finance Act, 1994 which reads as under :- "taxable service" means any service provided or to be provided to any person, by a rent-a-cab scheme operator in relation to the ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "motor vehicle" or "vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding 25 cubic centimetres" 6. We find that rent-a-cab scheme operator according to the provisions of Finance Act means any person engaged in the business of renting of cabs. The first question to be determined therefore is whether BMTC can be con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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