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    <title>Bus Service by Kilometer Not a Rent-a-Cab Operator Service; No Individual Rent Agreement Involved.</title>
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    <description>Rent-a-cab operator service - There is no person involved as a recipient of a Rent-a-Cab service to whom the buses is handed over under a rent agreement - in this fact arrangement of providing the buses for a particular journey on KM basis does not fall under the category of Rent-a-Cab Operator Service. - AT</description>
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