Service tax chargeability

Queries 385 views 2 replies

Dear Sir,

Kindly clear that when the diesal is saperately charged in the cab bill then service tax is chargable on both cab rent and diesal or only on cab rent. also provide the related provision

Replies (2)

Sec 67 . (1) Subject to the provisions of this Chapter, where service tax is chargeable on any taxable service with reference to its value, then such value shall,

(i)

 

in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him;

 Hence if bill is seperately showing diesel charges, abatement will not be available and service tax shall be paid accordingly.

Service tax charged only on service components as diesel doesnt comes under service components then st only on service portion of cab.. if diesel not charges separately in invoice then on total amt st is charged


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