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of <h1>Ambulance hiring not taxable under Service Tax: CESTAT ruling</h1> <h3>COMMISSIONER OF C. EX., ALLAHABAD Versus SURYA BHAN TRIPATHI</h3> COMMISSIONER OF C. EX., ALLAHABAD Versus SURYA BHAN TRIPATHI - 2012 (25) S.T.R. 65 (Tri. - Del.) , [2012] 35 STT 569 (NEWDELHI - CESTAT) 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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