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Certain doubt

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T.N.Reddy

M.Com

356 Points Posted on 10 December 2021

Sir, under service tax regime, as per mega notification vide no. 25/2012, Item no. 22 (b) where the truck/lorry owner provides the truck/lorry to GTA, then such service is exempted.
Similarly, if a rent a cab operator provides the service to another rent a cab operator, whether is it exempted service ? When I refer Item no. 23(b), does it convey the same meaning as I understood sir. Kindly clarify.

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Quick Summary

This discussion seeks clarification on service tax exemptions under Mega Notification 25/2012. Specifically, it questions whether a rent-a-cab operator providing services to another rent-a-cab operator is also exempt, similar to truck owners providing vehicles to GTAs as per Item 22(b). The user is seeking confirmation on the interpretation of Item 23(b) and has not received a previous email response.