https://www.taxtmi.com/caselaws?id=30859 Vehicles hired out for passenger transport were treated as "cab"s for rent-a-cab scheme operator service under the Finance Act, 1994, because the statutory reference to motor cab and maxi cab from the Motor Vehicles Act was used only to identify the class of vehicle and did not require compliance with every regulatory formality under that Act before service tax could apply. The service tax demand was therefore upheld. Penalties were, however, waived because the assessee was a small businessman operating from a small town and the facts showed reasonable cause for non-compliance, bringing the penalty-relief provision into operation. en-us Tue, 16 Sep 2008 00:00:00 +0530 Wed, 21 Jan 2009 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30859 Vehicles hired out for passenger transport were treated as "cab"s for rent-a-cab scheme operator service under the Finance Act, 1994, because the statutory reference to motor cab and maxi cab from the Motor Vehicles Act was used only to identify the class of vehicle and did not require compliance with every regulatory formality under that Act before service tax could apply. The service tax demand was therefore upheld. Penalties were, however, waived because the assessee was a small businessman operating from a small town and the facts showed reasonable cause for non-compliance, bringing the penalty-relief provision into operation. Case-Laws Service Tax Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30859