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
Tushar Sharma (CA Practice ) (29 Points)
30 June 2015Dear 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
CA Shyam Makwana
(Practice)
(87 Points)
Replied 30 June 2015
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.
Siddharth
(article)
(96 Points)
Replied 02 July 2015
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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