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TMI Blogservice tax on taxi chargesX X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on taxi charges X X X X Extracts X X X X X X X X Extracts X X X X ..... taxi charges. Thanks. Reply By hubert fernandes: The Reply: sir what if is the the implication if the motor vehicle used for transporting of passenger/s is not a metered tax or if it is a contract carriage it is air conditioned, whether in such a situation the service tax is required to be paid by the business entity. Reply By KASTURI SETHI: The Reply: Sh.Hubert Fernandes, Sir, Pl. go throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh serial no.7 (a) & (b) of Notification No.30/12-ST dated 20.6.12 as amended vide Notification No.10/14-ST dated 11.7.14. This service is taxable and also under RCM. Reply By KASTURI SETHI: The Reply: Sh. Hubert Fernandes, Sir, I think there must be some agreement between the owner of the metered cab and the Company which provides customer to the owner of the cab. Am I right ? If so, the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e will be examined from another prospective. Pl. reply now. Reply By Ganeshan Kalyani: The Reply: Sri Kasturi Sir, in my view radio taxi is taxable but metered taxi is exempt. OLA, Uber are radio taxi and the cab which has meter given by state transport is a metered cab. Am I right Sir? Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, You are 100% right. Radio Taxi became taxable w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e.f. 1.10.14 under Section 66 D (o) (vi). It was omitted from negative list w.e.f. 1.10.14. Metered cabs or auto rickshaw have remained in negative list since 1.7.12. Reply By KASTURI SETHI: The Reply: Sh.Hubert Fernandes, Pl. refer to your query dated 7.5.16 regarding non-air-conditioned contract carriage and air-conditioned contract carriage. Non-air-conditioned contract carriage is exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Notification No.9/16-ST dated 1.3.16 and air-conditioned contract carriage is taxable w.e.f.1.6.16 vide Notificatin No.8/16-ST dated 29.2.16/1.3.16 Reply By Ganeshan Kalyani: The Reply: Thanks Sri Kasturi Sir for validating my views Thanks. Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, Our replies on the issue are closed. For knowledge sake, now I am sharing a case law on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'RADIO TAXI' with you, other experts and those visitors of this site who are anyhow deal with Radio Taxi. The case law is very important and can be useful in your profession of consultancy. It is as under:-
MERU CAB CO. PVT. LTD. Versus COMMISSIONER OF C. EX., MUMBAI-II -2015 (11) TMI 834 - CESTAT MUMBAI
Reply By hubert fernandes:
The Reply:
Thanks for the valuable reply X X X X Extracts X X X X X X X X Extracts X X X X ..... Forum - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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