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

Body 65B. Interpretations. effectvie Date to Notify

In this Chapter, unless the context otherwise requires,-

(32) "metered cab" means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988.) and the rules made thereunder but does not include radio taxi;