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Service Tax Registration for Bus Operator - Service Tax

#1 Issue Id: - 3892
Dated: 9-3-2012
By:- Samir Pawar
Service Tax Registration for Bus Operator

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Respected All,

If a BUS OPERATOR providing passanger busse directly to Companies - Questions :

1. Assesse is to be registered under what catagory?

2. Wether any abatement is available?

3. If assessee is providing services to contractor and not directly to company, whether service tax is to be charged? or any exemption is available?


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#2 Dated: 9-3-2012
By:- Pradeep Khatri
  1. You would have to get yourself registered with the Service Tax Department under Rent a Cab taxable services.
  2. uIf you have not availed the CENVAT credit on the Buses, then, you can availe the abatement @ 60%.
  3. Yes, even in this scenario you would have to charge the tax and may avail the abatement.

#3 Dated: 9-3-2012
By:- Samir Pawar

Dear Sir,

I have registered the assessee under Tour Operator after reading the service tax act. Let me know whether I need to cancel the said registration under TOUR OPERATOR.

Secondly, even if i continued it under the TOUR OPERATOR, whether abatement is availabe ( little confused). My client is providing service to a company where he carry the employees of the company company to a point and from point to company.

#4 Dated: 10-3-2012
By:- Pradeep Khatri

You may keep this classification provided that Department is not disputing it.  Yes, abatement will be available provided you have not availed the CENVAT credit on inputs and on Capital goods.

#5 Dated: 11-3-2012
By:- Samir Pawar

Thank you, Khatri sir

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