9911796707
TMI BlogService Tax on services rendered by clearing and forwarding agents and rent-a-cab scheme operatorsX X X X Extracts X X X X X X X X Extracts X X X X ..... ed the 11th July, 1997 have been issued in this regard. 2. Clearing and Forwarding Agents 2.1 Clearing and forwarding agent has been defined as any person who is engaged in providing any service, either directly or indirectly, connected with clearing and forwarding operations in any manner to any other person and includes a consigning agent. The taxable service has been defined as any service provided to a client, by C F agent in relation to clearing and forwarding operations in any manner. The clearing and forwarding agents are engaged/appointed by manufacturer of goods (both excisable and non-excisable goods), producers and distributors of goods and shall also include such agents appointed for agricultural and mineral goods. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax to the exchequer. 2.4 Further under the Finance Act, 1997 the value of taxable service rendered by a clearing and forwarding agent has been defined as the gross amount charged by such agent from the client for the services of clearing and forwarding operations in any manner. However, under Service Tax Rules it has been provided that the value of taxable service in relation to services rendered by clearing and forwarding agents to a client shall deemed to be the gross amount of remuneration or commission (by whatever name called) paid to such agent by the client engaging such agent ( Notification No. 27/97-S.T. refers.) 2.5 For the services rendered, the C F agent receives commission or remuneration which usually consists of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... east five cities of tourist importance with facilities for housing, maintenance and repair of vehicles. 3.2 Under the Rent a cab Scheme 1989 the operator is required to maintain a register for each vehicle incorporating particulars as regards the hiring of the same in the format prescribed under the Scheme. Further, the operator under Rule 9 of the Scheme is required to collect hire charges from a foreign national or a non-resident Indian, only in foreign exchange. 3.3 The taxable service rendered by a Rent a cab scheme operator means any service provided to any person, by a Rent a cab scheme operator in relation to the renting of a cab. The rate of service tax is 5% and the value of taxable service in relation to the service provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service tax in relation to the services provided by a clearing and forwarding agent shall be the person who engages a clearing and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent and the person responsible for collecting the service tax in relation to the services provided by a rent-a-cab scheme operator shall be the operator who raises the bill for services rendered to any person by such operator. 4.2 It has been decided that for all the Commissionerates, the concerned Commissioner having jurisdiction in Central Excise matters will have corresponding jurisdiction for service tax matters. This applies to Commissionerates in Mumbai and Calcutta as well. (Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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