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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government Exempts Rent-a-Cab Operators from Part of Service Tax under Section 93, Finance Act 1994, with Conditions</h1> The Central Government, under section 93 of the Finance Act, 1994, exempts rent-a-cab scheme operators from a portion of the service tax. The exemption applies to the service tax exceeding the amount calculated on 40% of the gross charges for renting a cab. However, this exemption is not applicable if the operator has taken credit for duty paid on inputs or capital goods under the Cenvat Credit Rules, 2004, or if they have availed benefits under a previous notification from June 20, 2003. This notification was later rescinded by Notification No. 2/2006 dated March 1, 2006.
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