https://www.taxtmi.com/caselaws?id=111 Service tax on tour operators and rent-a-cab activities was discussed in relation to the Madras High Court's ruling that reserve vehicles under stage carriage permits may be treated as contract carriages by special permission and as tourist vehicles, bringing their owners within the levy under the Finance Act, 1994. The High Court also stated that a tourist permit is not essential for contract carriage operators if the vehicle is used for tours, and that renting of cabs becomes a taxable service even without a Rent-a-Cab Scheme licence. The Supreme Court later dismissed the special leave petition on delay. en-us Fri, 28 Mar 2003 00:00:00 +0530 Thu, 03 Jul 2008 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111 Service tax on tour operators and rent-a-cab activities was discussed in relation to the Madras High Court's ruling that reserve vehicles under stage carriage permits may be treated as contract carriages by special permission and as tourist vehicles, bringing their owners within the levy under the Finance Act, 1994. The High Court also stated that a tourist permit is not essential for contract carriage operators if the vehicle is used for tours, and that renting of cabs becomes a taxable service even without a Rent-a-Cab Scheme licence. The Supreme Court later dismissed the special leave petition on delay. Case-Laws Service Tax Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111