2005 (4) TMI 5

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....cab service to their customers. Service Tax is payable by operators who operate 'Rent a Cab' scheme as defined under Section 65(91) of the Finance Act, 1994 as amended. Such service providers are required to register themselves under Section 69 of the said Act and are required to pay Service Tax under Section 68.the appellants have admittedly done neither. 2. In the impugned order the Commissio....

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....that hiring means giving to another person temporary possession and use of property for money whereas renting involves a contract to part with the property for a consideration; that in the case of H.S. Rikhy v. New Delhi Municipality the S.C [AIR (1962) 554 (V 49C 84] held that rent involves transfer of intent by landlord in favour of tenant and that in their case mere hiring of cab only takes pla....

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....ice means service provided to any persons, by a rent-a-cab operator in relation to the renting of a cab. The appellant referred to the Rent-a-Cab Scheme, 1989 framed under Motor Vehicles Act, 1988. 6. I perused the contents of that scheme. In spite of the title, the scheme speaks of hire charges in Clause 9, which lays down the duties and responsibilities of hirers of motor cabs, indicating the....