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Service Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Rent-a-cab scheme operator Service - Deemed Sale - ...

Service Tax

January 5, 2021

Rent-a-cab scheme operator Service - Deemed Sale - Agreements/contracts of ‘lease’ are, acknowledgedly, taxable as ‘deemed sale’; it is not the case of Revenue that any portion of the consideration for ‘lease’ is not ‘deemed sale’. As the entire rental is subject to tax as ‘deemed sale’, there is no scope for any portion thereof to be leviable to tax by the Union and, thereby, under Finance Act, 1994 - AT

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