Applicability of service tax


22 August 2013 a co is having lease agreement with their employees in which employee spouse is lessor & co is lessee. is there any service tax liablity arises under rent a cab service?
does leasing covers the ambit of service tax?

22 August 2013 Leasing in this case is nothing but renting. The renting of motor vehicle by an individual to a body corporate is a service where recipient of service is required to pay service tax.


disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case

23 August 2013 thnx sir,

the car is given on lease without driver, in this case it will be considered as renting of motor vehicle?


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