Rent a cab - cenvat credit

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 January 2015 Hi all,

For rent a cab services, the service provider has not charged any service tax in the invoice. Now what is the amount that the service receiver is liable to pay and for what amount can he claim CENVAT credit?

CA Anjana Grover

CA Anjana Grover (Expert)
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22 January 2015 Since service provider has not charged Service tax he might be falling in the category of rent a cab service falling in Negative list which is as follows:

2.1 What types of Rent-A-Cab services are not taxable?

The service of transportation of passengers with or without accompanied belongings by a stage carriage; and metered cabs, radio taxis or auto rickshaws are covered in the negative list, hence not taxable.

As per Section 65B(40) “stage carriage means a motor vehicle constructed or adapted to carry more than six passengers excluding the driver for hire or reward at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey”

As per Section 65B(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 there under”

In case Reverse charge is applicable to service provider than you need to take a revise bill specifying the ST% & AMOUNT which is to be paid by service tax receiver & this will be the amount that you have to deposit & consequently can take the Service tax input.

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