Notification No. 3/99-Service Tax, dated 28th February, 1999

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided to any person by a rent a cab scheme operator in relation to renting of cabs, from the whole of the service tax leviable thereon under section 66 of the said Act.

2. This notification shall have effect upto and inclusive of the 31st day of March, 2000.