2008 (9) TMI 24

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....l Gupta, Company Secretary for the Appellant Mr. L.B. Yadav, Departmental Representative (DR) for the Respondent ORDER [Order per M. Veeraiyan Member (Technical)] - We heard both sides for a while on the stay petition.  Considering the small amount involved and considering the nature of issue we deem it appropriate to waive pre-deposit and proceed to dispose of the appeal finally. ....

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....s required under the Motor Vehicle Acts in respect of such cabs have not been complied.  They were not used carrying passengers in general unlike the to cabs; they do not have distinguished colour scheme as applicable to cabs.  Further, he alternatively submits that the appellant is a small time businessman and he was not aware of the law and he felt that the services rendered by him can....

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....b means a motor cab or maxi cab" [Clause (20) of section 65] (2) ' motor cab' "motor cab has the meaning assigned to it in clause (25) of section 2 of the Motor Vehicles Act, 1988" [Clause (71) of section 65] According to clause (25) of section 2 of the Motor Vehicles Act, 1988, motor cab means: "any motor vehicle constructed or adapted to carry not more than six passengers excluding t....

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..... In our opinion, it is for the limited purpose of defining the various varieties of vehicles. We find from the definitions of 'rent-a-cab operator' and 'cab' in the Finance Act, the intention to levy service tax on services using all categories of vehicles for carrying passengers is explicit.  6. In view of the above, we do not find any reason to interfere with the order of the Commission....