Rent-a-cab service tax liability applies to operators renting cabs, excluding hires for recognised educational instruction. Service tax applies to services provided by a rent-a-cab scheme operator in relation to the renting of a cab; the operator is liable to pay service tax. 'Cab' includes motorcab, maxicab and larger passenger motor vehicles as defined, but maxicabs or larger vehicles rented to educational bodies imparting recognised instruction (excluding commercial training or coaching centres) are excluded. Definitions for rent-a-cab scheme operator and commercial training or coaching centre are provided, and a circular consolidates and supersedes earlier administrative clarifications on scope and related technical issues.