Negotiable Instruments: Exhaustive Coverage by Adv Roma Bhagat. Register Now!
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k ravi   19 October 2015

Service tax notification regarding self drive cars business

We are into self drive rent a cab operator business. We want to know whether service tax is applicable, if applicable what is the rate, we are already paying vat 5% and we are registered under service tax.

we want to file service tax returns, under which exemption notification number we have to file service return.




 2 Replies

K.S.NAVEEN KUMAR   22 October 2015

The point is whether there is transfer of effective control and possession, which would determine the VAT or ST liability. Payment of VAT is not automatically accepted by the ST department as sufficient for ST liability waiver or exemption. The recitals in the agreement (if any) are also crucial. There are cases where both the VAT and ST Departments try to tax the self-same activity and value. This would perhaps be resolved when GST is introduced.

suresh sharma   04 May 2016

There is no question of VAT in self driven cabs. There is no transfer of goods in any form what so. Service tax is applicable that too if the gross turnover is more than Rs. 10.0 lacs.

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