Rent a cab-providing a cab on call-service tax

Rent A  Cab- Providing a Cab on Call and demand at scheduled rates is not calssifiable under rent a car Service !!

The Assessee was providing the cab service on demand and collected scheduled rate from its  passengers and this was treated as a rent a cab service by the adjudicating authority but decided in favour by the Commissioner of Appeals but the state preferred an appeal before the tribunal which observed that the correct is only for transporting and the vehicle was not hired fully ie. there was no conidition of providing service on term basis but on call basis and hence the tribunal confirmed the orders of Commissioner (Appeals). Delhi Tribunal 30 STR 96 Commissioner of central excise Vs Sing travles.