Home Forum Service Tax Month 3 2017 2017 (3) This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Servive Tax On Rent-Cab-Motor Operator - Service TaxExtract Sir, 'ABC Ltd' is a seven star deluxe hotel (Providing accomidation as well as food). 'B' is a customer who check in hotel. 'B' whants to go outside for to attened a meeting which is 200 kms from hotel. 'B' asked hotel to arrange transportation for the same. 'ABC Ltd' does not having any owned cabs so they approched 'C' for to arrange the cab (Car). 'C' sent the car to hotel and 'B' attended meeting and come back to hotel. 'B' not paid any payment to 'C'. 'C' billed to 'ABC Ltd' and 'ABC Ltd' billed to 'B'. Now my Doubt is??? 1) if 'C' is individual.... as per 68(2) of finance act 1994 .. who is going to liable to pay tax ?????? 2) whether we can treat 'ABC Ltd' as a rent a cab operator for applicability of 68(2) ??
|