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service tax on commercial and passenger vehicle.

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shailesh (Querist)
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17 February 2009 applicability of service tax on commercial and passenger vehicle.

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)
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25 April 2009 Service tax is not levied on commercial and passenger vehicles perse. The leviability would depend on the nature of use.Three possible categories of services that may attract service tax on use of tourist vehicle/cab/any other vehicle are:

(i) Tour Operator's Service
(ii)Rent-a-cab service
(iii) Supply of tangible service.

For further explanation pl give details.

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