Look at the mystery created or word changed in the service tax under the Finance Act,1994. How frequently the word Rent a Cab or Rent a Vehicle has been changed frequently over the time and purpose behind is not very obvious or apparent . This leads to confusion and increase litigation. Instead of making law simplier, it is being made more complicated and confusing .
To make it more rational, one has to see it what it was before the negative list approached and after that. For the complete analysis, the term Rent a Cab and Motor Vehicle definition has to be looked as defined in Finance Act,1994 or otherwise.
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