Employer's Car Lease Scheme Exempt from Service Tax u/s 66B of Finance Act, 1994.

There will be no Levy of service tax on the proposed car lease scheme (of providing vehicles to employees) under Section 66B of the Finance Act, 1994 - applicant is an employer and the applicant is providing some service to its employees by giving an option to all such employees to avail of a car. - AAR .....

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