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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(70) "maxicab" has the meaning assigned to it in clause (22) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

The Other Statute Referred:

Clause(22) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988):

(22) "maxicab" means any motor vehicle constructed or adapted to carry more than six passengers, but not more than twelve passengers, excluding the driver, for hire or reward;