Whether service tax refund can be claimed for rent a cab ?
Cab is used for pickup and drop of employees ( both day and night ) for an IT software company( Software is exported to US) and we are trying to take service tax refund on this service. Please let me know whether we can claim the refund ? If yes, please send me the relevant case law on this topic.
Rent a cab does not constitute input service as per rule 2(l) of CCR. You will neither get refund nor set off. Also you pay service tax in cash on reverse charge on rent a cab service.
Regards,
Shyam S Gupta and Company
New Delhi
CA Inter
View Details
CCI
Pro
CAclubindia
