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
Service Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Rent-a-cab services provided to corporate clients - services ...

Service Tax

January 5, 2018

Rent-a-cab services provided to corporate clients - services provided by the noticee being transportation of passenger from one point to another against specific call/request rather than to make available the vehicle for a particular time span, where possession and control of vehicle always lie with the noticee or driver, cannot be taxed under “rent-a-cab service’ by no stretch of imagination irrespective of charges per trip are fixed amount instead of per KM basis - AT

View Source

 


 

You may also like:

  1. Rent-a-cab operator service - providing vehicles to the clients on hire basis - There is the fundamental distinction between rent-a-cab and a pure case of hiring - the...

  2. Invocation of section 80 - non-payment of service tax under the bonafide belief that Service Tax is not applicable to them as they were providing services of rent-a-cab...

  3. CENVAT Credit - various input services related to employees - club and association services - rent cab service - travel agent service - tour operator service - Since...

  4. Rent a cab service - Applicant stationed travel desk in their hotels and respective travel desk provided Rent a cab service' to their customers - prima facie appellant...

  5. Rent a cab services - distinction between 'renting' and 'hiring' - the appellant indulges in providing service under a rent-a-cab scheme in relation to a cab and...

  6. Classification of service - rent-a-cab service or not? - Providing vehicles to the Government Departments, Sister concerns and private parties - The ruling emphasized...

  7. Rent-a-cab operator service - There is no person involved as a recipient of a Rent-a-Cab service to whom the buses is handed over under a rent agreement - in this fact...

  8. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

  9. CENVAT Credit - input services - rent-a-cab - in terms of clause (B) of definition of capital goods provided under Rule 2 (a) the motor vehicle taken on rent by the...

  10. Availment of Cenvat credit before 01.04.2011 - Outdoor catering and rent a cab service provided to employees/officers of the company - the cost of input services that...

  11. Demand of service tax - Rent a Cab Services - Air Travel Agency Services - Parking charges which their travel desk had collected from customers who were provided with...

  12. CENVAT Credit - input services - Short term hotel accommodation - rent-a-cab - outdoor catering - these services are essential for providing output services, credit allowed - AT

  13. CENVAT credit - input services - rent-a-cab service which admittedly was hired by the Appellant to provide car service to their guests - credit allowed.

  14. Rent-a-Cab service - appellant ut their buses at the disposal of PRTC - appellants is taxable as rent a cab service - AT

  15. Exemption from GST - rent-a-cab service - transportation of passengers excluding tourism, conducted tour, charter or hire of NON Air Conditioned Buses under a contract...

 

Quick Updates:Latest Updates