Service tax by employer

Dear Ankit As per mega exemption 25/2012-ST dated 20-06-2012 a contract catriage for transportation of passengers excluding tourism, conducted tour, charter or hire are exempt from service tax. Contract carriers means a motor vehicle which carriers passengers for hire or reward. It includes maxicabs and motor cars not charging separate fare from passengers.

Hi Ankit

 

Transporation service by employer to employee is a service as defined in service tax law. Further concessional rate recovered from the employees are the consideration for the service hence will liable for service tax. 

Further, this service is not covered by negetive list or megha exemption list hence it will be liable for service tax.

 

Regards

Dharmesh

Hi Ankit

 

Transporation service by employer to employee is a service as defined in service tax law. Further concessional rate recovered from the employees are the consideration for the service hence will liable for service tax. 

Further, this service is not covered by negetive list or megha exemption list hence it will be liable for service tax.

 

Regards

Dharmesh

Dear Jay Kumar Ratan,

How this service can be treated as Contract Carriage? Is there any decided case law on this? I believe it's controversial.