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Issues: Whether hiring of an ambulance falls within the ambit of 'Rent-a-Cab' service for levy of service tax.
Analysis: The Board's Circular No. 334/1/2007-TRU dated 28-2-2007 specifically clarified that ambulances are not meant for carrying passengers on hire and therefore do not attract levy under 'Rent-a-Cab' service. The Commissioner (Appeals) had relied on this clarification, and no infirmity was found in that view.
Conclusion: Hiring of an ambulance does not fall within the ambit of 'Rent-a-Cab' service and service tax is not leviable on such activity.
Ratio Decidendi: Where the governing circular expressly excludes ambulances from passenger carriage on hire, hiring of an ambulance cannot be taxed as 'Rent-a-Cab' service.
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