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<h1>Ambulance hiring not taxable under Service Tax: CESTAT ruling</h1> The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the Commissioner (Appeals) order, ruling that hiring an ambulance does not ... Interpretation of 'cab' for service tax purposes - classification of ambulance services under Service Tax - Board's clarification excluding ambulances from 'Rent-a-Cab' service - hiring of ambulance not a 'Rent-a-Cab' serviceHiring of ambulance not a 'Rent-a-Cab' service - Board's clarification excluding ambulances from 'Rent-a-Cab' service - interpretation of 'cab' for service tax purposes - Whether hiring of ambulance is exigible to service tax as a 'Rent-a-Cab' service - HELD THAT: - The Tribunal upheld the Commissioner (Appeals) finding that hiring of ambulances does not fall within the ambit of Service Tax as 'Rent-a-Cab' service. The Revenue's contention that an ambulance should be treated as a cab by reference to the Motor Vehicles Act was considered but rejected in view of the Board's Circular No. 334/1/2007-TRU dated 28-2-2007, which specifically clarifies that ambulances are not intended for carrying passengers on hire and therefore are not covered by the 'Rent-a-Cab' service classification. The Tribunal found no infirmity in the impugned order which applied that Board clarification and accordingly dismissed the appeal.Appeal dismissed; Commissioner (Appeals) order upholding that ambulance hiring is not a 'Rent-a-Cab' service affirmed.Final Conclusion: The Tribunal dismissed Revenue's appeal and affirmed the Commissioner (Appeals) decision that hiring of ambulances is not taxable as 'Rent-a-Cab' service in view of the Board's clarification. The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the Commissioner (Appeals) order, which stated that hiring an ambulance does not come under the Service Tax as 'Rent-a-Cab' service. The Tribunal upheld this decision based on a Board's Circular clarifying that ambulances are not meant for carrying passengers on hire and are not covered under the 'Rent-a-Cab' service.
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