TMI Blog2019 (10) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... rental of buses or coaches, trucks and other motorized freight vehicles, with/without operators for a period of time, not generally dependent on distance. The renter defines how and when the vehicles will be operated, determining schedules, routes, and other operational considerations. In the instant case the applicant (renter) does not define how and when the vehicles will be operated and also does not determine the schedules, routes and other operational consideration. The client of the applicant decides the same and accordingly the applicant operates the buses. Therefore the services being provided by the applicant are not covered under the SAC 9966. - KAR ADRG 79/2019 - - - Dated:- 24-9-2019 - SRI. HARISH DHARNIA, AND DR. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buses and takes Private Service Vehicle permits in the name of M/s. Volvo (Private Service Vehicle is a type of permit where bus is used exclusively for the Permit Holder's employees). In the instant case, the buses are used exclusively for M/s. Volvo. The applicant picks up of employees of the Client from respective pick up points and drops them in the Client's factory/ office and vice versa. The applicant is responsible for transportation of employees and also the maintenance of the buses. 5. In view of the above, the applicant seeks advance ruling in respect of the following question: Whether the revenue earned through the operation and maintenance of employee commutation vehicles and transportation service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... USSION 8.1 We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made by Sri. Sudhindranath, Advocate and authorised representative of the applicant, during the personal hearing. We also considered the issue involved, on which advance ruling is sought by the applicant, relevant facts the applicant's interpretation of law. At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 8.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case, the applicant is providing the buses, by taking the permits in the name of their client, which are neither contract carriages, stage carriages nor radio taxis. Therefore the services of the applicant are not covered even by this entry. Further, the applicant claims that sub-entry (vi) of entry 8 of the said notification is applicable to them. It is observed that the said entry pertains to the Transport of Passengers by motorcab. 8.5 The Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 stipulates that the words Contract Carriage , Stage Carriage and Radio Taxi , have the meaning assigned to them in clause (7) of Section 2 of the Motor Vehicle Act, 1988. Hence we draw the attention to the said Moto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cles, with or without operator. The said services include rental of buses or coaches, trucks and other motorized freight vehicles, with/without operators for a period of time, not generally dependent on distance. The renter defines how and when the vehicles will be operated, determining schedules, routes, and other operational considerations. In the instant case the applicant (renter) does not define how and when the vehicles will be operated and also does not determine the schedules, routes and other operational consideration. The client of the applicant decides the same and accordingly the applicant operates the buses. Therefore the services being provided by the applicant are not covered under the SAC 9966. 9. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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