18 August 2011
It will cover under Rent a cab scheme operator As per Section 65(105)(o), any service provided or to be provided to any person by a rent-A-Cab scheme operator in relation to the renting of a cab .If the cab owner gives the cab on rent to the service recipient then he is liable to service tax.
Definition of cab
Cab is defined under Section 65(20) which means:
A] A motor Cab: Motor vehicles constructed or adapted to carry not more than six passengers excluding the driver.
B] A Maxi Cab: Motor vehicles constructed or adapted to carry more than six but less than twelve passengers excluding the driver.
C] Any Motor vehicle constructed or adapted to carry more than twelve passengers excluding the driver.