SERVICE TAX LIABILITY ON PASSANGER BUS

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..... SERVICE TAX LIABILITY ON PASSANGER BUS
Query (Issue) Started By: - Mehul Pandya Dated:- 11-7-2014 Last Reply Date:- 12-7-2014 Service Tax
Got 3 Replies
Service Tax
DEAR SIR, IN CASE OF PASSENGER BUS TRAVELING BETWEEN TWO DESTINATION ON FIX ROUTE ON DAILY BASIS. THEY HAVE BOTH AIR CONDITIONED BUSES AND NON- AIR CONDITIONED BUSES. SO AS PER NEW BUDGET NOTI. NO.06/2014 DATED 11.07.14 SE .....

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..... RVICE TAX WILL BE APPLICABLE ON THE SAME OR NOT.. PL. GUIDE THANKS Reply By Naveed S: The Reply: As per the New Budget :- (i) Service tax to be applicable on Air Conditioned Contract Carriage for transport of passengers, (ii) Service tax not applicable on Non-Air Conditioned Contract Carriage for transport of passengers . Reply By Naveed S: The Reply: Hence in your case, in simple terms, A .....

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..... ir Conditioned buses carrying passengers between 2 destinations on fix route on daily basis shall be taxable. However, such Non-Airconditioned buses shall be exempt from service tax. Reply By Pradeep Khatri: The Reply: Dear Mehul, The amended provision reads as (vii) in entry 23, for item (b), the following item shall be substituted, namely:- "(b) non-air-conditioned contract carriage .....

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..... other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or"; It means the services provided vide non air conditioned buses would not fall under the purview of service tax. Regards Team YAGAY and SUN
Discussion Forum - Knowledge Sharing .....

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