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    <title>Scope of &quot;Rent-a-Cab Service&quot; within the provision of Chapter V of Finance Act, 1994 (Service Tax)</title>
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    <description>The Chapter V charge applies to services by a rent-a-cab scheme operator relating to the renting of a cab; it does not cover all transport or vehicle-hire services. When possession remains with the operator and transport is provided only on a per-trip basis upon request, there is no renting of the cab to the client and such per-trip transport falls outside the scope of the rent-a-cab service for service tax purposes.</description>
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      <description>The Chapter V charge applies to services by a rent-a-cab scheme operator relating to the renting of a cab; it does not cover all transport or vehicle-hire services. When possession remains with the operator and transport is provided only on a per-trip basis upon request, there is no renting of the cab to the client and such per-trip transport falls outside the scope of the rent-a-cab service for service tax purposes.</description>
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