<h1>Service Tax Not Applicable for Transport Services Without Cab Leasing, Court Rules in Rent-a-Cab Case.</h1> The case involves determining whether hiring a vehicle for each trip, where possession remains with the operator and services are provided upon request, falls under the 'rent-a-cab service' category for service tax purposes. The appellant, who owns an Ambassador Car and two tempos, was accused of not fulfilling tax obligations as a 'Rent-a-Cab' operator. The decision clarified that since the vehicles were not leased for discretionary use by clients, but rather provided as transport services, the service tax demand on the appellant is not justified. The service tax does not apply as there was no actual renting of cabs.