Applicability of Service Tax for PUC of vehicles

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..... Applicability of Service Tax for PUC of vehicles
Query (Issue) Started By: - Neeloy Kumar Bakshi Dated:- 1-5-2013 Last Reply Date:- 4-5-2013 Service Tax
Got 2 Replies
Service Tax
I am in the business of PUC(Pollution Under Control) for vehicles.Vehicles emit polluting exhaust gases which can be controlled through checking.If a vehicle's exhaust gases do not meet Norms laid down by ARA .....

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..... I then a PUC certificate is not issued & the vehicle owner is advised to service his vehicle or Tune up the vehicle & change the oil as the case maybe & then again chk for PUC to ascertain if the exhaust gases emitted meet the PUC Norms.Then only a PUC Certificate is issued.This helps in reducing or controlling Air pollution. Mega Exemption Notifications under Section 66B exempts the following se .....

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..... rvices from the whole of service tax leviable.Pt. no 13(d) ie Services provided by way of Maintenance of a Pollution Control Unit or Plant is wholly exempted from Service Tax.Maintenance is defined as upkeep of property or equipment ( in our case Pollution Control Centre for Vehicular Pollution) Also PUC is a service offered to a State Govt Authority namely the RTO.Also any activity in relation t .....

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..... o any function under Article 243W of the Constitution, pt no 8 ie Protection of the Environment is exempt from Service Tax. Sir,so can i conclude that our business of PUC is wholly exempted from Service Tax? Reply By Pradeep Khatri: The Reply: Yes, you are fully exempted from the levy of service tax. You must obtain a Advance Ruling in your favour from the Department to cope any unwarranted si .....

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..... tuation which may arise in near future. Reply By Neeloy Kumar Bakshi: The Reply: Sir, Thanks a lot for the reply & advice.Regard's, N K Bakshi
Discussion Forum - Knowledge Sharing .....

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