07 August 2012
According to section 65(105)(o) of the Service Tax Act, "taxable service" under this category means, any service provided or to be provided , to any person to the renting of a cab. Cab means: 1) a motorcab(1-6 passangers) 2) a maxicab(7-12 passangers) 3) any motor vehicle to carry more than 12 passangers for hiring purpose.
So, technically whatever the vehicle is, it is falling under this service tax category irrespective of the service is provided to any one else.
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