Service tax on mahindra balero
This query is : Resolved
18 August 2011
Dear Sir,
My client having contracts with Mahanagar Gas and he has provided Mahindra Balero on contract basis with specified p.km fixed rate s as emergency VAN.
I wanted to know this will cover in which category? and it is any Abatement?
Kindly advice how to charge ST.
Thanks and Regards
Bhavin
My client having contracts with Mahanagar Gas and he has provided Mahindra Balero on contract basis with specified p.km fixed rate s as emergency VAN.
I wanted to know this will cover in which category? and it is any Abatement?
Kindly advice how to charge ST.
Thanks and Regards
Bhavin
18 August 2011
It will cover under Rent a cab scheme operator
As per Section 65(105)(o), any service provided or to be provided to any person by a rent-A-Cab scheme operator in relation to the renting of a cab .If the cab owner gives the cab on rent to the service recipient then he is liable to service tax.
Definition of cab
Cab is defined under Section 65(20) which means:
A] A motor Cab: Motor vehicles constructed or adapted to carry not more than six passengers excluding the driver.
B] A Maxi Cab: Motor vehicles constructed or adapted to carry more than six but less than twelve passengers excluding the driver.
C] Any Motor vehicle constructed or adapted to carry more than twelve passengers excluding the driver.
As per Section 65(105)(o), any service provided or to be provided to any person by a rent-A-Cab scheme operator in relation to the renting of a cab .If the cab owner gives the cab on rent to the service recipient then he is liable to service tax.
Definition of cab
Cab is defined under Section 65(20) which means:
A] A motor Cab: Motor vehicles constructed or adapted to carry not more than six passengers excluding the driver.
B] A Maxi Cab: Motor vehicles constructed or adapted to carry more than six but less than twelve passengers excluding the driver.
C] Any Motor vehicle constructed or adapted to carry more than twelve passengers excluding the driver.
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18 August 2011
Thank you sir for your reply.
in this case van given on hire on fixed rate so this is still applicable ?
Secondly any abatement available?
Regards
Bhavin
in this case van given on hire on fixed rate so this is still applicable ?
Secondly any abatement available?
Regards
Bhavin
18 August 2011
yes. category C specified as C] Any Motor vehicle constructed or adapted to carry more than twelve passengers excluding the driver.
No abatement scheme for this service
No abatement scheme for this service
18 August 2011
Thank a lot Sir :)
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