Santosh t

Bro the negative listed services of metered cab, radio taxis & auto rickshaws are for Transportation of passengers e.g. for personal purpose but in this case since the employees of company are taking service  on behalf of company so the concept of reverse charge will be applicable.

So your party is correct.

Thank you Kuldeep for your suggestion. Further may I request you to please advice us the position after 01-07-2012 in view of Negetive List of Service Tax released by authorities on the said subject.

Bro in view of negative list let me explain u through example , a employee of co. ABC ltd. took auto from CP to India gate he deboarded there in that case rev. will not be applicable since it is in NL & from one point to another point but if i take auto for whole day it not only include auto fair but also occupancy charges so Reverse charge will be applicable

the term in NL used is "metered"; hence., if it is not metered instead hired, then the same shall be taxable.

Ya sir agree with you