service tax contract passanger bus services, Service Tax

[Ajit Vaze]

Dear Sir,

We want know that Service tax chargeable on passanger bus services - accounting head and whether it is taxable in cool cab service or other any services

Posts / Replies

[Vivek Harsh]

 

Rent-A-Cab scheme operator

Meaning of Cab - 65(20)

"cab" means—

(i) a motorcab, or

(ii) a maxicab, or

(iii) any motor vehicle constructed or adapted to carry more than twelve passengers, excluding the driver, for hire or reward:

Considering the above definition renting of bus can be covered under Renting a cab Service, In my view we shall not fall within "Tour Operator" service . Service shall be taxable under Cab Service

[Naveed S]

Yes, I also agree that your services shall fall under the heading of Renting a Cab Service.

However, it has not been mentioned as to for what purpose the passenger bus service are utilised, as there are various exemptions available therein as detailed below :

[(20) "cab" means —

      (i)  a motorcab, or

      (ii)  a maxicab, or

      (iii) any motor vehicle constructed or adapted to carry more than twelve passengers, excluding the driver, for hire or reward :

     Provided that the maxicab referred to in sub-clause (ii) or motor vehicle referred to in sub-clause (iii) which is rented for use by an educational body imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre, shall not be included within the meaning of cab;]

 

[Pradeep Khatri]

Bus service is very well incorporated in the Rent-a-Cab service.

[Dilip Darji]

Service Tax is chargeable. Codes are as under:

Tax Collection (004040048)

Other Receipt (00440049)

Deduct Refund (00440050)

Education Cess (00440298)

SHE (00440426)

[Mohit Kumar Dixit]

Dear all,

As per genaral definition as given in SS Gupta's book, 

Motor vehicle means any motor vehicle constructed or aopted to carry more than six passenger, but not more than twelve passenger, excluding the driver, for hire or reward. (section 2(22) of Motor vehicle Act 1988.

 

Please check it and let share with us which definition is correct.