2003 (3) TMI 2

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....dismissed on ground of delay the Petition for Special Leave to Appeal (Civil) No. CC 2741 of 2003 filed by Tamil Nadu Tour Vehicle Owners & Operators Assn. against the Madras High Court judgment and order dated 30-4-2001 in W.P. No. 20 of 1998 and reported in 2001 (134) E.L.T. 618 (Mad.)(Secy. Federn. of Bus-Operators Assn. of T.N. v. Union of India). 2. The Madras High Court in its impugned or....

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....e service' and comes within the ambit of Section 66(3) of Finance Act, 1994 and holding a licence under Rent-a-Cab Schemes, 1989 is not required for being leviable to Service Tax. 5. The High Court also held that tax on service is levied on a person if he is in the business of engaging tax is for his customers and giving them service even without owning or plying the vehicle and is not comparab....