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

65. Definition.-

In this Chapter, unless the context otherwise requires,

(71) "motorcab" has the meaning assigned to it in clause (25) of section 2 of the Motor Vehicles Act,1988 (59 of 1988);

The Other Statute Referred:

Clause(25) of section 2 of the Motor Vehicles Act,1988(59 of 1988):

(25) "motorcab" means any motor vehicle constructed or adapted to carry not more than six passengers excluding the driver for hire or reward;