https://www.taxtmi.com/caselaws?id=32818 The Tribunal determined that providing cabs on hire on a demand basis with charges based on a per kilometer rate does not constitute a "rent-a-cab scheme operator's service" under section 65(91) of the Finance Act, 1994. The appellant was found not to fall within the definition, leading to the setting aside of the service tax demand and allowing the appeal. The distinction between a rent-a-cab scheme operator's service and a transport service provided with the operator retaining control of the vehicle was crucial in the decision. en-us Wed, 08 Oct 2008 00:00:00 +0530 Sat, 04 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32818 The Tribunal determined that providing cabs on hire on a demand basis with charges based on a per kilometer rate does not constitute a "rent-a-cab scheme operator's service" under section 65(91) of the Finance Act, 1994. The appellant was found not to fall within the definition, leading to the setting aside of the service tax demand and allowing the appeal. The distinction between a rent-a-cab scheme operator's service and a transport service provided with the operator retaining control of the vehicle was crucial in the decision. Case-Laws Service Tax Wed, 08 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32818