Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

service tax on taxi charges

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... we pay taxi charges fir plying our customers . These taxi are metered cab, would be liable to pay service tax under reverse charges on such charges paid - Reply By Ganeshan Kalyani - The Reply = Sir service tax is not applicable on 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 through 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 a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd also under RCM. - Reply By KASTURI SETHI - The Reply = Sh. H ubert 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 issue will be examined from another prospective. Pl. reply now. - Reply By Ganeshan Kalyani - The Reply = Sri Kas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... turi 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.e.f. 1.10.14 under Section 66 D (o) (vi) . It was omitted from negative list w.e.f. 1.10.14. M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... etered 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 vide Notification No.9/16-ST dated 1.3.16 and air-conditioned contract carriage .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 'RADIO TAXI' with you, other experts and those visitors .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 - service tax on taxi charges - Query Started By: - huber .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t fernandes Dated:- 5-5-2016 Service Tax - Got 10 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates